engo Co$.$ makes a trail mix in two departmets: roasting and blending.

irect materials are added at the beginning of each process, and conversion costs are added evenly thorughout each process.

he company uses the FIFO method of process costing.

uring October, the roasting department completed and transfi

f the units completed,

$22,000$ units to the blending department.

nd the remaining

$6,000$ were from beginning inventory

eginning work in process was

$21,400$ were started and completed during the month.

$90\%$ complete with respect to direct materials and

$50\%$ complete with respect to conversion.

he company has

Ending Inventory was

$4,800$ units in ending inventory

$100\%$ complete with respect to direct materials and

$70\%$ complete with respect to conversion

nformation on the roasting department's costs of beginning work in process inventory and costs added during the month follows:

$\backslash$table$[[$Cost$,$Direct Materials,Conversion$],[$Beg WIP,$19,900,115,000],[$Added during tI$,250,600,1,282,970$