FIFO EUP; second department Argerstein inc. produces calendars in a two-process, two-department operation. In the Printing Department, calendars are printed and cut. in the Assembly Deparment, the material received from Printing is assembled into individual calendars and bound Each department maintains its own Work in Process inventory, and costs are assigned using FiFO process costing. In Assembly, corversion costs are incurred evenly throughout the process direct. material is added at the end of the process. For September, the following production and cost information is available for the Assembly Department: - Heginning WiP Inventory. 8,000 calendars {30 percent complete as to conversionk transferred in cost, 512.080; conversion cost, 51,749. - Transferred in during September: 128,000 calendars - Current period costsi tranderred in, 5128,000 ; direct material, 516,432 comversion, $22,386 - Ending Wip inventory: 9.600 calendars (80 percent complete as to comersion) For the Assembly Department compute the following: a. Equivaient unifs of production for each cost component b. Cost per EUP for each cost component Note: Round your anbwers to two decimal places. c. Cost transferred to Finished Goods inventory Note: Round your final answer to the nearest whole dollar. a. Equivatent units of production for each cost component b. Cost per EUP for each cost component Note: Round your answers to two decimal places. c. Cost transferred to Finished Goods Inventory Note: Round your final answer to the nearest whole dollar: Note: Use the rounded rates from part (b) in your calculations. d. Cost of ending WIP Inventory Note: Round your final answer to the nearest whole dollar. Note: Use the rounded rates from part (b) in your calculations