Part 1:

Required information Skip to question [The following information applies to the questions displayed below.] Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 4,800 100% 40% Units started and completed 21,000 Units completed and transferred out 25,800 Ending work in process inventory 4,200 100% 80% Beginning work in process inventory $ 125,910 Costs added this period Direct materials $ 335,160 Conversion 1,397,412 1,732,572 Total costs to account for $ 1,858,482 Required:

1. Compute equivalent units of production for both direct materials and conversion.

Part 2:

Required information

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[The following information applies to the questions displayed below.]

Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	4,800	100%	40%
Units started and completed	21,000
Units completed and transferred out	25,800
Ending work in process inventory	4,200	100%	80%

Beginning work in process inventory		$ 125,910
Costs added this period
Direct materials	$ 335,160
Conversion	1,397,412	1,732,572
Total costs to account for		$ 1,858,482

2. Compute cost per equivalent unit of production for both direct materials and conversion.

Part 3:

Required information

Skip to question

[The following information applies to the questions displayed below.]

Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	4,800	100%	40%
Units started and completed	21,000
Units completed and transferred out	25,800
Ending work in process inventory	4,200	100%	80%

Beginning work in process inventory		$ 125,910
Costs added this period
Direct materials	$ 335,160
Conversion	1,397,412	1,732,572
Total costs to account for		$ 1,858,482

3. Assign costs to the departments outputspecifically, to the units transferred out and to the units that remain in work in process at period-end. (Round "Cost per EUP" to 2 decimal places.)