IP, beg, 72,000 gallons, 60% converted Completed & transferred, 484,000 gallons IP, end. 47,000 gallons, 40% converted Cost, IP beg DM 917,750 DL 492,630 OH 738,945 Cost added during the month DM 5,680,125 DL 2,257,250 3,385,875 OH Additional information: 50% materials are added at the start of the process while 50% are added at 50% completion. The EUP for materials and conversion cost using FIFO method is: Materials a. 435,500 b. 435,500 C. 471,500 d. 466,800 Conversion 466,800 459,600 459,600 435,500 The total cost allocated to complete and transferred amounted a. 12,938,125 C. 11,323,250 b. 12,934,829 d. 13,472,575