[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. Units Beginning work in process inventory 4,800 Direct Materials Percent Complete Complete 100% 40% Conversion Percent Units started and completed 21,000 Units completed and transferred out 25,800 Ending work in process inventory 4,200 100% 80% Beginning work in process inventory. Costs added this period Direct materials Conversion Total costs to account for $335,160 1,397,412 $ 125,910 1,732,572 $ 1,858,482