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 3,900 100% 80% $ 125,070 Beginning work in process inventory Costs added this period Direct materials Conversion $ 319,800 1,360,476 1,680,276 $ 1,805, 346 Total costs to account for 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