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 26,000 units to finished goods inventory. Of the units completed, 4,900 were from beginning inventory and the remaining 21,100 were started and completed during the month. Beginning goods in process were 100% complete with respect to direct materials and 30% complete with respect to direct labor and overhead. The company has 4,300 units (100% complete with respect to direct materials and 70% 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

$

11,800

$

63,550

$

50,840

Added during the month

340,360

826,200

660,960

Required:
1.	Prepare the companys process cost summary for October using the FIFO method. (Round "Cost per EUP" to 2 decimal places.)

Total costs to account for:
Total costs to account for:	$0
	$0
Unit reconciliation:
Units to account for:
Total units to account for
Total units accounted for:
Total units accounted for
Equivalent units of production (EUP)- FIFO method
	Units	% Materials	EUP- Materials	% Labor	EUP- Labor	% Overhead	EUP- Overhead
			0
Total units
Cost per equivalent unit of production			Materials		Labor		Overhead
Total costs		Costs		Costs		Costs
Equivalent units of production		EUP	0	EUP	0	EUP	0
Cost per equivalent unit of production (rounded to 2 decimals)			0		0		0
Total costs accounted for:
Beginning Inventory Cost:
Cost to complete beginning inventory	EUP	Cost per EUP	Total cost
Direct materials
Direct labor
Factory overhead
Total cost to complete beginning inventory
Total cost of units in beginning inventory
Cost of units started and completed	EUP	Cost per EUP	Total cost
Direct materials			$0
Direct labor		$0.00
Factory overhead		$0.00
Total cost of units started and completed
Total cost of units transferred out
Costs of ending goods in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	0
Direct labor		$0.00	0
Factory overhead		$0.00	0
Total cost of ending goods in process
Total costs accounted for