Note: Do not round intermediate calculations.

$\backslash$table$[[$CARLBERG COMPANY$],[$Cost assignment$-$FIFO$],[$Beginning work in process,EUP,Cost per EUP,Total Cost,$],[$To complete beginning work in process,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,],[$Started and completed,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,],[$Completed and transferred out,,,$9,450,],[$Ending work in process,,,$9,450,],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,],[$Total costs accounted for,,,$9,450,]]$