Part 3 of 3 3 points Skipped eBook Print References Required information 3 Assign costs to the department s output specifically to the units transferred out and to the units that remain in work in process at period end Note Round Cost per EUP to 2 decimal places Cost assignment FIFO Beginning work in process To complete beginning work in process Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP EUP EUP Cost per EUP Cost per EUP 0 00 Cost per EUP Total cost Total cost 0 00 0 00 Total cost 0 0 0