QualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Units Direct Materials Percent Percent Complete Complete Conversion Beginning work in process inventory Units started and completed 38,800 70% 30% 163,500 Units completed and transferred out 202,300 Ending work in process inventory 52,600 70% 20% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 75,375 29,793 $ 105,168 593,488 472,773 1,066,261 $ 1,171,429 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