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. Direct Units Beginning work in process inventory Units started and completed 3,100 Materials Conversion Percent Percent Complete Complete 1008 308 19,300 Units completed and transferred out 22,400 Ending work in process inventory 2,500 1008 708 Beginning work in process inventory Costs added this period $ 121,150 Direct materials Conversion Total costs to account for $ 252,880 1,107,594 1,360,474 $ 1,481,624 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Direct Materiala Check my