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	3,400	100%	40%
Units started and completed	19,600
Units completed and transferred out	23,000
Ending work in process inventory	2,800	100%	80%

Beginning work in process inventory		$121,990
Costs added this period
Direct materials	$266,560
Conversion	1,117,584	1,384,144
Total costs to account for		$1,506,134

Required: 1. Compute equivalent units of production for both direct materials and conversion. 2. Compute cost per equivalent unit of production for both direct materials and conversion.

3. Assign costs to the departments outputspecifically, 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.)