QualCo manufactures a single product in two departments: Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly. Of these transferred units, 37,800 were in process in the Cutting department at the beginning of May and 154,800 were started and completed in May. May's Cutting department beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of May, 51,600 additional units were in process in the Cutting department and were 75% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $487,080 of direct materials and $406,287 of conversion cost charged to it during May. Its beginning inventory included $74,375 of direct materials cost and $28,793 of conversion cost. 1. Compute the number of units transferred to Assembly. Total units transferred Assembly units 2-4. 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)- FIFO method Units % Materials EUP- Materials % Conversion EUP- Conversion Total units Cost per equivalent unit of production Materials Conversion Costs EUP Costs EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Beginning Inventory Cost: Cost to complete units in beginning inventory EUP Direct materials Conversion Total cost to complete beginning inventory Cost of units started and completed EUP Direct materials Conversion Total cost of units started and completed Total cost of units transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP Total cost EUP Cost per EUP Total cost