WHY ARE THE ANSWERS ON MY SAMPLE QUESTION INCORRECT?

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.) Answer is not complete. % Conversion 70% 100% 20% EUP- Conversion 27,230 164,500 10,540 X 202,270 Conversion Costs EUP Equivalent units of production (EUP)- FIFO method Units % Materials EUP- Materials Beginning work in process inventory - units 202,300 30% 11,670 Units started and completed 52,600 100% 164,500 X Ending work in process - units 38,800 70% 36,890 Total units 293,700 213,060 Cost per equivalent unit of production Materials Costs incurred this period $ 617,874 Total costs Costs $ 617,874 + Equivalent units of production EUP 213,060 Cost per equivalent unit of production (rounded to 2 decimals) $ 2.90 Total costs accounted for: Beginning Inventory Cost: Cost to complete units in beginning Cost per EUP Total cost EUP inventory Direct materials 11,670 X $ 2.90 $ 33,843.00 Conversion 27,230 $ 2.40 65,352.00 Total cost to complete beginning inventory Cost of units started and completed EUP Cost per Total cost EUP Direct materials 164,500 $ 2.90 $ 477,050.00 Conversion 164,500 $ 2.40 394,800.00 Total cost of units started and completed 202,270 0.00 $ $ 105,368 X 99,195.00 871,850.00 Total cost of units transferred out 1,076,413.00 Costs of ending work in process EUP Cost per EUP Total cost Direct materials 36,890 X $ 10,540 $ 2.90 2.40 $ 106,981.00 25,296.00 Conversion Total cost of ending work in process 132,277.00 Total costs accounted for 1,208,690.00