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 4,400 Percent Percent Complete Complete 30% 100% 20,600 Units completed and transferred out Ending work in process inventory 25,000 3,800 100% 70% Beginning work in process inventory Costs added this period $ 124,790 Direct materials Conversion Total costs to account for $ 314,760 1,374,948 1,689,708 $ 1,814,498 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 $ 124,790 To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0 Conversion $ 0.00 0 Total costs accounted for 124,790