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QualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Direct Materials Percent Complete 75% Conversion Percent Complete 25% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 37,800 154,800 192,600 51,600 75% 20% $ 74,375 28,793 $ 103,168 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 487,080 406,287 893, 367 $ 996,535 Required: 1-3. Using the FIFO method, assign May's costs to the units transferred out and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Equivalent units of production (EUP) Direct Materials Conversion Units % Added EUP % Added EUP Cost per equivalent unit of production Materials Conversion 0 - Equivalent units of production Cost per equivalent unit of production Cost assignment Beginning work in process To complete beginning work in process Direct materials EUP Cost per EUP Total cost Conversion Started and completed EUP Cost per EUP Total cost Direct materials $ $ 0.00 0.00 0.00 Conversion $ 0.00 Completed and transferred out Ending work in process Direct materials EUP Cost per EUP Total cost $ 0.00 $ 0.00 Conversion $ 0.00 0.00 Total costs accounted for