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 3,906 Units started and completed 20, 160 Units completed and transferred out 24, 606 Ending work in process inventory 3,360 Beginning work in process inventory $ 123, 390 Costs added this period Direct materials $ 290, 160 Conversion 1, 241, 460 1, 531, 620 Total costs to account for $ 1, 655, 010 equired: Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP]- FIFO method Direct Materials Conversion Units % Added EUP % Added EUP2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Conversion : Equivalent units of production Cost per equivalent unit of production3. 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 EUP Cost per EUP Total cost Direct materials $ Conversion $ 0.00 Completed and transferred out Cost per Ending work in process EUP EUP Total cost Direct materials 0.00 Conversion 0.00 Total costs accounted for