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 Convernion Percent Percent Complete Complete 1000 400 Unita 3,000 19,200 22,200 2,400 1000 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 Costs added this period Direct materials Conversion Total costs to account for $ 120,870 $ 248,400 1,082,970 1,331,370 $ 1,452,240 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.) Total costs to account for $ 1,452,240 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that rem period-end. (Round "Cost per EUP" to 2 decimal places.) EUP Cost per EUP Total cost Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion Total to complete beginning work in process Total completed beginning work in process Started and completed Direct materials Conversion Total started and completed Total Completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost +