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	4,600	100%	30%
Units started and completed	20,800
Units completed and transferred out	25,400
Ending work in process inventory	4,000	100%	70%

Beginning work in process inventory		$ 125,350
Costs added this period
Direct materials	$ 324,880
Conversion	1,351,728	1,676,608
Total costs to account for		$ 1,801,958

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. (Round "Cost per EUP" to 2 decimal places.)

3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at periodeno. (Round 'Cost per CUP to 2 decimal places) Cost assignment-FIFO Boghting work in process To complete tegning work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Cost per EUP Total cost Startet and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Encing work in process Direct materials Conversion Total costs accounted for