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 Units completed and transferred out. Ending work in process inventory Beginning work in process inventory. Costs added this period Direct materials Conversion Total costs to account for Units 4,600 20,800 25,400 4,000 $ 324,880 1,351,728 Direct Materials Conversion) Percent Complete 100% 100% Percent Complete 30% $ 125,350. 1,676,608 $ 1,801,958 Required: 1. Compute equivalent units of production for both direct materials and conversion. 70% 2. Compute cost per equivalent unit of production for both direct materials and conversion. 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process a period-end. (Round "Cost per EUP" to 2 decimal places.)