Required information [The following information applies to the questions displayed below) Dengo Co. 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. During October, the roasting department completed and transferred 25,800 units to the blending department of the units completed, 4.800 were from beginning inventory and the remaining 21,000 were started and completed during the month. Beginning work in process was 100% complete with respect to direct materials and 40% complete with respect to conversion. The company has 4.200 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. Information on the roasting department's costs of beginning work in process inventory and costs added during the month follows, Cost of beginning work in process inventory Direct Materials Conversion $ 11,700 $ 114,210 335,160 1,397,412 Added during the month Required: 1. Prepare the roasting department's process cost summary for October using the FIFO method (Round "Cost per EUP" to 2 decimal places.) Total costs to account for $ 0 Total costs to account for: s 0 Total costs to account for: Total costs to account for $ 0 $ 0 Unit reconciliation: Units to account for Total units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP)- FIFO method Units % Materials EUP-Materials % Conversion EUP. Conversion 0 0 0 Total units Cost per equivalent unit of production Materials Conversion Costs Costs EUP 0 EUP 0 0 Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for Beginning Inventory Cost Cost to complete beginning inventory EUP Cost per EUP Total cost Direct materials Conversion Total cost to complete beginning Inventory Total cost of units in beginning inventory Cost of units started and completed EUP Cost per EUP Total cost Direct materials $ 0 Total units accounted for Equivalent units of production (EUP)- FIFO method Units % Materials EUP-Materials % Conversion EUP- Conversion 0 0 0 Total units Materials Conversion Cost per equivalent unit of production Total costs Costs Costs EUP 0 EUP 0 0 0 + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Beginning Inventory Cost: Cost to complete beginning inventory EUP Cost per EUP Total cost Direct materials Conversion Total cost to complete beginning inventory Total cost of units in beginning inventory Cost of units started and completed EUP Cost per EUP Total cost Direct materials $ 0 Conversion $ 0.00 Total cost of units started and completed Total cost of units transferred out Costs of ending work in process EUP Direct materials Cost per EUP Total cost $ 0.00 $ $ 0.00 0 Conversion 0 Total cost of ending work in process Total costs accounted for Required information [The following information applies to the questions displayed below) Dengo Co. makes a trall 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 During October, the roasting department completed and transferred 25,800 units to the blending department of the units completed, 4,800 were from beginning inventory and the remaining 21,000 were started and completed during the month. Beginning work in process was 100% complete with respect to direct materials and 40% complete with respect to conversion. The company has 4,200 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. Information on the roasting department's costs of beginning work in process inventory and costs added during the month follows Cost of beginning work in process inventory Direct Materials Conversion 5 11,200 $ 114,210 335,160 1,397,412 Added during the month 2. Prepare the journal entry dated October 31 to transfer the cost of completed units to the blending department (Do not round your intermediate calculations.) View transaction list Journal entry worksheet