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 39,433 53% 43% Units started and completed 159,533 Units completed and transferred out 233,933 Ending work in process inventory 53,233 53% 23% Beginning work in process inventory Direct materials $ ?5,9?5 Conversion 33,393 $ 135,353 Costs added this period Direct materials 542,953 Conversion 43?,553 953,513 Total costs to account for $ 1,355,8TS 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} 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.) Beginning workin process _ To complete beginning work in process Cost per EUP Total cost _ Direct materials ____ Conversion ____ Started and completed EUP Cost per EUP - Direct materials _ Ending work in process EUP Cost per EUP Total cost Direct materials _ Total costs accounted for