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 Percent Complete 100% Conversion Percent Complete 40% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 4,500 20,700 25,200 3,90 100% 80% $ 125,070 Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 319,800 1,360,476 1,680,276 $ 1,805,346 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Units % Materials EUP - Materials % Conversion EUP-Conversion Total units 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Conversion Costs Total costs = Equivalent units of production Cost per equivalent unit of production Costs EUP EUP 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.) EUP Cost per EUP Total cost EUP Cost per EUP Total cost Cost assignmentFIFO Beginning work in process To complete beginning work in process Direct materials Conversion Total to complete beginning work in process Total completed beginning work in process Started and completed Direct materials Conversion Total started and completed Total Completed and transferred out Ending work in process Direct materials Conversion Total ending work in process Total costs accounted for EUP Cost per EUP Total cost