! Required information [The following information applies to the questions displayed below.] Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow. Direct Materials Conversion Units Beginning work in process inventory Units started and completed 3,500 Percent Percent Complete Complete 100% 30% 19,700 Units completed and transferred out Ending work in process inventory 23,200 2,900 100% 70% Beginning work in process inventory Costs added this period $ 122,270 Direct materials Conversion Total costs to account for $ 271,200 1,196,910 1,468,110 $ 1,590,380 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Direct Materials Conversion Units % Added EUP % Added EUP 0 0 0