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 Percent Percent Complete Complete Conversion Beginning work in process inventory 4,600 100% 30% Units started and completed 20,800 Units completed and transferred out 25,400 Ending work in process inventory 4,000 100% 70% Beginning work in process inventory $ 125,350 Costs added this period Direct materials Conversion Total costs to account for $ 324,880 1,351,728 1,676,608 $ 1,801,958 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Direct Materials Conversion Units % Added EUP % Added EUP 2 Compute cost per equivalent unit of production for both direct materials and conversion. Cort per equivalent unit of production Material Convercion + Equivalent units of production Cost per equivalent unit of production 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. Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost #15-17 PCA