ualCo manufactures a single product in two departments: Cutting and Assembly. Information for the Cutting department for May follows. Units Beginning work in process inventory Units started and completed 39,300 Direct Materials Percent Complete 70% Conversion Percent Complete 30% 168,500 Units completed and transferred out Ending work in process inventory 207,800 53,100 70% 20% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 75,875 30,293 $ 106,168 695,872 433,923 1,129,795 $ 1,235,963 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.)