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 3,200 1809 Units started and completed 19,400 Units completed and transferred out 22,600 Ending work in process inventory 2,600 100 Bey Beginning work in process inventory $ 102,875 Costs added this period Direct materials $ 257,400 Conversion 933,660 1,191 960 Total costs to account for $ 1,293,935 ex 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