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 Complete 100% Percent Complete 30% 20,600 Units completed and transferred out 25,000 Ending work in process inventory 3,800 100% 70% Beginning work in process inventory $ 124,790 Costs added this period Direct materials Conversion Total costs to account for $ 314,760 1,374,948 1,689,708 $ 1,814,498 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Direct Materials Units % Added EUP % Added 0 0 0 Conversion EUP