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 Material Percent Complete 100% Conversion Percent Complete Beginning work in process Inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 4.300 20,500 24,000 3,700 100% $ 124,510 Deginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 309,760 1,182,724 1,692,454 $1,816,994 Check my Direct materials Conversion Total costs to account for 3 309,760 1.352, 724 1,692,484 51,816,994 Required: 1. Compute equivalent units of production for both direct materials and conversion Equivalent units of production (EUP - FIFO method Units Direct Materials 5 Added EUP Converion Added EUP Total costs to account for $ 1,816,994 2. 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 production Check my work 3. Assign costs to the department's outputspecifically, 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) Contato Beginning work in process To complete beginning work in process Die materials Conversion EUP Cost per EUP Total cost EUP Started and completed Direct matonal Conversion Cost per EUP Total cost Completed and transferred out Ending work in proces Direct materials Conversion EUP Cost per EUP Total cont C Pro Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Started and completed Direct materials Conversion Cost per EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion EUP Cost per EUP Total cost Total costs accounted for