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[The following information applies to the questions displayed below.] QualCo manufactures a single product in two departments: Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly. Of these transferred units, 38,500 were in process in the Cutting department at the beginning of May and 160,500 were started and completed in May. Mays Cutting department beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of May, 52,300 additional units were in process in the Cutting department and were 70% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $563,382 of direct materials and $435,402 of conversion cost charged to it during May. Its beginning inventory included $75,075 of direct materials cost and $29,493 of conversion cost.

2-4. Using the FIFO method, assign Mays costs to the units transferred out and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

Total costs accounted for: Beginning Inventory Cost: Cost to complete units in beginning inventory EUP Cost per EUP Total cost Direct materials Conversion Total cost to complete beginning inventory Cost of units started and completed EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0.00 Conversion 0.00 0.00 Total cost of units started and completed Total cost of units transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0.00 Conversion $ 0.00 0.00 Total cost of ending work in process Total costs accounted for Equivalent units of production (EUP)- FIFO method Units % Materials EUP- Materials % Conversion EUP- Conversion Total units Cost per equivalent unit of production Materials Conversion Total costs Costs Costs EUP 0 EUP 0 - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 0 0