The production department had the cost information below. (a) Colculate the costs per equivalent unit of production for both diect materials and corversion for the department Note: Round "Cost per EUP" to 2 decimal places. (b) Assign costs to the departments output-specifically, to the units transtented out and to the unats that remain in work in process af period end Use the Fifo method Note: Round "Cost per EUP" to 2 decimal places. Required information 17 Part 4 of 4 \begin{tabular}{|c|c|c|c|c|} \hline Required b. & & & & \\ \hline Cost assignment-FiFo & & & & \\ \hline Beginning work in process & & & & \\ \hline To complete begnning work in process & EUP & Cost per EUP & Total cost & \\ \hline Direct maternals & & & & \\ \hline Conversion & & & & \\ \hline Started and completed & EUP & Cost per EUP & Total cost & \\ \hline Direct materiass & & 000 & $ & \\ \hline Conversion & & 000 & 0 & \\ \hline Completed and transferred out & & & & \\ \hline Ending work in process & EUP & Cost per EUP & Total cost & \\ \hline Durect materias & & 000 & $ & \\ \hline Conversion & & 000 & 0 & \\ \hline Totas costs accounted for & & & & \\ \hline \end{tabular}