Required information [The following information applies to the questions displayed below.] During May, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 39,400 were in process in the production department at the beginning of May and 169,500 were started and completed in May. May's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of May, 53,200 additional units were in process in the production department and were 60% complete with respect to materials and 20% complete with respect to conversion. The production department had $542,950 of direct materials and $407,560 of conversion cost charged to it during May. Its beginning inventory included $75,975 of direct materials cost and $30,393 of conversion cost 1. Compute the number of units transferred to finished goods. Total units transferred units 2-4. Using the FIFO method, assign May's costs to the units transferred to finished goods and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Equivalent units of production (EUP)- FIFO method EUP- Conversion % EUP- Units % Conversion Materials Materials Total units Materials Cost per equivalent unit of production Conversion Total costs Costs Costs Equivalent units of production EUP EUP 0 Cost per equivalent unit of production (rounded to 2 decimals) 0 Total costs accounted for: Beginning Inventory Cost: Cost per EUP Cost to complete units in beginning inventory Total cost EUP Direct materials Conversion Total cost to complete beginning inventory Cost per EUP Cost of units started and completed 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 Cost per EUP Costs of ending work in process Total cost EUP Direct materials 0.00 $ 0.00 $ Conversion 0.00 0.00 Total cost of ending work in process Total costs accounted for