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. Beginning work in process inventory Units started and completed Direct Materials Conversion Percent Percent Complete Complete 100% 30% Units 4,400 20,600 Units completed and transferred out Ending work in process inventory 25,000 3,800 100% 70% Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 124,790 $ 314,760 1,374,948 1,689,708 $ 1,814,498 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Direct Materials Conversion Units % Added EUP % Added EUP 0 0 0