(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, 38,000 were in process in the Cutting department at the beginning of May and 156,800 were started and completed in May. May's Cutting department beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of May, 51,800 additional units were in process in the Cutting department and were 65% complete with respect to materials and 25% complete with respect to conversion. The Cutting department had $529,802 of direct materials and $400,567 of conversion cost charged to it during May. Its beginning inventory included $74,575 of direct materials cost and $28,993 of conversion cost. 1. Compute the number of units transferred to Assembly. WW Total units transferred Assembly units 2-4. Using the FIFO method, assign May's costs to the units transferred out 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 Units % Materials EUP-Materials Conversion EUP Conversion Total units Cost per equivalent unit of production Materials Conversion Costs Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP 0 EUP 0 EUP Cost per EUP Total cost EUP Total costs accounted for Beginning Inventory Cost: Cost to complete units in beginning inventory Direct materials Conversion Total cost to complete beginning inventory Cost of units started and completed Direct materials Conversion Total cost of units started and completed Total cost of units transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00