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 Units Beginning work in process inventory Units started and completed 3,200 Materials Conversion Percent Percent Complete Complete 100% 40% 19,400 Units completed and transferred out 22,600 Ending work in process inventory 2,600 100% 80% Beginning work in process inventory Costs added this period $ 102,875 Direct materials Conversion Total costs to account for $ 257,400 933,660 1,191,060 $ 1,293,935 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 Direct materials Conversion Started and completed Direct materials EUP Cost per EUP 22,000 $ 23,400 $ 11.70 $ 39.90 Total cost 257,400 933,660 1,191,060 EUP Cost per EUP Total cost $ 0 S < Prev 17 of 17 Next >