Check my QualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Direct Materials Conversion Units Percent Complete Complete Percent 39,000 658 358 165,500 204,500 52,800 65% 208 $ 75,575 29,993 $ 105,568 640,410 463,243 1,103,653 $ 1,209,221 Required: 1-3. Using the FIFO method, assign May's costs to the units transferred out and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Equivalent units of production (EUP) Direct Materials Conversion Units % Added EUP % Added EUP