Equivalent units of production $($EUP$)$

Cost assignmentQualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May

follows.

Required:

$1-3.$ Using the FIFO method, assign May's costs to the units transferred out and assign costs to its ending work in process inventory.

Note: Round "Cost per EUP" to $2$ decimal places.