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 Materials Conversion Percent Percent Complete Complete 1004 401 Units 3,900 20,100 24,000 3.300 1008 800 Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Beginning work in process inventory Costa added this period Direct materials Conversion Total costs to account for 5.123,390 $ 290, 160 1,241, 460 1,531,620 $ 1,655,010 Required: 1. Compute equivalent units of production for both direct materials and conversion Equivalent units of production (EUP)- FIFO method Units Direct Materials % Added EUP Conversion % Added EUP 0 0 0 2. Compute cost per equivalent unit of production for both direct materials and conversion. Materials Conversion Cost per equivalent unit of production Costs added this period + Equivalent units of production Cost per equivalent unit of production 0 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. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Cost per EUP Started and completed Direct materials Conversion Total cost $ 0 $ 0.00 Completed and transferred out Ending work in process Direct materials Conversion EUP Cost per EUP Total cost $ 0.00 $ $ 0.00 0 0 Total costs accounted for