Where did I go wrong?

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, 38,800 were in process in the Cutting department at the beginning of May and 163,500 were started and completed in May. May's Cutting department beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of May, 52,600 additional units were in process in the Cutting department and were 70% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $593,488 of direct materials and $472,773 of conversion cost charged to it during May. Its beginning inventory included $75,375 of direct materials cost and $29,793 of conversion cost. 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.) Beginning work in process inventory - units a 38,900 a 30% 0 11,670 a 70% 0 27,230 9 Units started and completed 0 154,500 9 100% 0 104,500 9 100% 0 154,500 9 Ending work in process - units 9 52,700 9 70% 0 36,890 8 20% 0 10,540 6 Total units 256,100 213,060 202.270 Costs incurred this period 0 $ 617,874 8 Total costs Costs $ 617,874 Costs + Equivalent units of production EUP 213,060 EUP 202,270 Cost per equivalent unit of production (rounded to 2 decimals) $ 2.90 $ 0.00 Beginning Inventory Cost: $ 105,368 9 Cost to complete units in beginning Cost per inven to EUP EUP Total cost Direct materials $ 33,843.00 8 Conversion 65,352.00 6 Total cost to complete beginning inventory Cost of units started and completed Cost per EUP EUP Total COSt 99,195.00 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 164,500 9 $ 2.90 $ 477,050.00 164,500 9 $ 2.40 394,800.00 871,850 00 $ 1,076,413.00 Cost per EUP 36,890 0 $ 2.90 EUP Total cost $ 106,981.00 25,296.00 Total cost of ending work in process 132,277.00 Total costs accounted for $ 1,208,690.00