ualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Direct Materials Conversion Units Percent Complete Beginning work in process inventory Units started and completed 37,500 60% Percent Complete 40% 150,000 Units completed and transferred out 187,500 Ending work in process inventory 51,250 60% 20% Beginning work in process inventory Direct materials Conversion Costs added this period. Direct materials Conversion Total costs to account for $ 74,250 28,500 $ 102,750 505,035 398,395 903,430 $ 1,006,180 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 inventor (Round "Cost per EUP" to 2 decimal places.) Equivalent units of production (EUP) Direct Materials Conversion WEY