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 $4,700100\%40\%$

Units started and completed $20,900$

Units completed and transferred out $25,600$

Ending work in process inventory $4,100100\%80\%$

Beginning work in process inventory $ $106,625$

Costs added this period

Direct materials $ $330,000$

Conversion $1,162,3501,492,350$

Total costs to account for $ $1,598,975$

$3.$ Assign costs to the department$$s output$$specifically$,$ to the units transferred out and to the units that remain in work in process at period$-$end.

Note: Round "Cost per EUP" to $2$ decimal places.$\backslash$table$[[$Cost assignment$-$FIFO,,,,$],[$Beginning work in process,EUP,Cost per EUP,Total cost,$],[$To complete beginning work in process,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,$EUP,Cost per EUP,Total cost,$],[$Started and completed,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,],[$Completed and transferred out,EUP,Cost per EUP,Total cost,$],[$Ending work in process,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,],[$Total costs accounted for,,,,$]]$