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 Complete Complete 1ee 40% Units 4,800 21,880 25,888 4,200 1ee% 80% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 125,910 $ 335,16 1,397,412 1,732,572 $ 1,858,482 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 perlod-end. (Round "Cost per EUP" to 2 decimal places.) Answer is not complete. Cost assignmentFIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost 335,160 1,397,412 EUP Cost per EUP Total cost Started and completed Direct materials Conversion S 0 335,160 1,397,412 $ 0.00 Total cost Completed and transferred out Ending work in process Direct materials Conversion Cost per EUP EUP 335,160 XS 0.00 1,397,412 X $ S 0 0.00 0 0 Total costs accounted for $ 0