QualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory Units started and completed 37,700 70% 30% 153,800 Units completed and transferred out 191,500 Ending work in process inventory 51,500 70% 20% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $74,275 28,693 $ 102.968 462,668 400,029 862,697 $965,665 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 Materiale Conversion Units % Added EUP % Added EUP Cost per equivalent unit of production Materiale Conversion Equivalent units of production Cost per equivalent unit of production Cost assignment Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost 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 Cost per EUP Total cost EUP Cost per EUP Total cost