Qualco manufactures a single product in two departments Cutting and Assembly. Information for the Cutting department for May follows DL Parent Complet os Conversion count Com 308 Beginning work in procinventory Unit started and completed Unit completed and transferred out Ending work in process 3D 3.500 202.300 52,600 70 200 25.02 20292 1951 Beginning work in process Leventory Direct materials Conversion Costa added this period Direct materiale Conversion Total cost to account for 5930 472023 TH065244 2.171.42 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)-FIFO method Units Materials EUP-Materials W Conversion EUP Conversion Total units Cost per equivalent unit of production Materiale Conversion Casts Costs EUP EUP EUP cost per EUP Total cost Total costs Equivalent units of production Cost per equivalent unit of production Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion Total to complete beginning inventory Started and completed Direct material Conversion Total started and completed Total cost of units transferred out Ending work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Con per EUR Total Con Total ending work in proces Total cost decounted for