ualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Direct Materials Conversion Beginning work in process inventory Units started and completed Units 39,400 Percent Complete 60% Percent Complete 40% 169,500 Units completed and transferred out 208,900 Ending work in process inventory 53,200 60% 20% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 75,975 30,393 $ 106,368 542,950 407,560 950,510 $ 1,056,878 Required: 1-3. 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.) Direct Materials Equivalent units of production (EUP) Units % Added Cost per equivalent unit of production + Equivalent units of production Cost per equivalent unit of production Cost assignment Beginning work in process Materials Conversion EUP % Added EUP To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for 0 EUP 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 Conversion 0