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 Percent Units Complete Complete Beginning work in process inventory Units started and completed 3,500 100% 30% 19,700 Units completed and transferred out 23,200 Ending work in process inventory 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 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. Note: Round "Cost per EUP" to 2 decimal places. Cost assignment-FIFO Beginning work in process To complete beginning work in process 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 $ 0 $ 0.00 EUP Cost per EUP Total cost $ 0.00 $ 0 $ 0.00 0