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	4,000	100%	30%
Units started and completed	20,200
Units completed and transferred out	24,200
Ending work in process inventory	3,400	100%	70%

Beginning work in process inventory		$ 123,670
Costs added this period
Direct materials	$ 295,000
Conversion	1,279,152	1,574,152
Total costs to account for		$ 1,697,822

Can I get assistance in answering this question?

3. Assign costs to the department's output-speclifically, 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 declmal places