[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 Units started and completed 3,200 Direct Materials Percent Percent Complete Complete 100% 40% Conversion 19,400 Units completed and transferred out Ending work in process inventory 22,600 2,600 100% 80% Beginning work in process inventory Costs added this period $ 102,875 Direct materials Conversion Total costs to account for $ 257,400 933,660 1,191,060 $ 1,293,935 equired: Compute equivalent units of production for both direct materials and conversion. Equivalent units of production (EUP)- FIFO method Direct Materials Units % Added EUP % Added 0 0 0 Conversion EUP