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 Percent Units Beginning work in process inventory Units started and completed 3,900 Percent Complete Complete 100% 40% 20,100 Units completed and transferred out Ending work in process inventory 24,000 3,300 100% 80% Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 123,390 $ 290,160 1,241,460 1,531,620 $ 1,655,010 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 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production + Equivalent units of production Cost per equivalent unit of production Materials Conversion 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end. (Round "Cost per EUP" to 2 decimal places.) Cost assignment FIFO 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