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 4,400 100% 30% Units started and completed 20,600 Units completed and transferred out 25,000 Ending work in process inventory 3,000 100% 70% Beginning work in process inventory 124,790 Costs added this period Direct materials Conversion $314,760 1,374,948 1,689,708 Total costs to account for $ 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 perlod-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 EUP Cost per EUP Total cost 0 Conversion 00:00 Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP Cost per EUP Total cost 0.00 $ 0 0.00 0