Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.

	Units	Direct Materials	Conversion
Percent Complete	Percent Complete
Beginning work in process inventory	4,700	100%	40%
Units started and completed	20,900
Units completed and transferred out	25,600
Ending work in process inventory	4,100	100%	80%

Beginning work in process inventory		$ 106,625
Costs added this period
Direct materials	$ 330,000
Conversion	1,162,350	1,492,350
Total costs to account for		$ 1,598,975

3. Assign costs to the departments outputspecifically, to the units transferred out and to the units that remain in work in process at period-end.

Note: Round "Cost per EUP" to 2 decimal places.

\begin{tabular}{|l|l|l|l|l|} \hline Cost assignment-FIFO & & & & \\ \hline Beginning work in process & EUP & Cost per EUP & Total cost & \\ \hline To complete beginning work in process & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & EUP & Cost per EUP & Total cost & \\ \hline & & & & \\ \hline Started and completed & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & EUP & Cost per EUP & Total cost & \\ \hline & & & & \\ \hline Completed and transferred out & & & & \\ \hline Ending work in process & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & & \\ \hline & & & & \\ \hline Total costs accounted for & & & & \\ \hline \end{tabular}