Dengo Co. manufactures a single product in one department. Direct labor and overhead are added evenly throughout the process, while direct materials are added at the beginning of the process. The company uses the FIFO method of process costing. During October, the company completed and transferred 24,000 units to finished goods inventory. Of the units completed, 3,900 were from beginning inventory and the remaining 20,100 were started and completed during the month. Beginning goods in process were 100% complete with respect to direct materials and 40% complete with respect to direct labor and overhead. The company has 3,300 units (100% complete with respect to direct materials and 80% complete with respect to direct labor and overhead) in process at month-end. Information on costs of beginning inventory and costs added during the month follows.

Cost		Raw Materials		Direct Labor		Overhead
Of beginning inventory	$	10,800	$	62,550	$	50,040
Added during the month		290,160		689,700		551,760

Total costs accounted for Beginning Inventory Cost Cost to complete beginning inventory Cost per EUP EUP Total cost Direct materials Direct labor Factory overhead Total cost to complete beginning inventory Total cost of units in beginning inventory Cost per EUP Cost of units started and completed EUP Total cost Direct materials Direct labor Factory overhead 0 0.00 0 $ 0.00 Total cost of units started and completed Total cost of units transferred out Costs of ending goods in process Cost per EUP EUP Total cost Direct materials Direct labor Factory overhead 0.00 0.00 0.00 0 Total cost of ending goods in process Total costs accounted for