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Homework: Process Costing Assignment Sav 17 ! Required information Part 3 of 3 [The following information applies to the questions displayed below.] Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow. 3 points Direct Materials Conversion Units Percent Complete 100% Percent Complete 30% 3,100 Beginning work in process inventory Units started and completed 19,300 22,400 Units completed and transferred out Ending work in process inventory 2,500 100% 70% $ 121,150 Beginning work in process inventory Costs added this period Direct materials $ 252,880 1,107,594 Conversion 1,360,474 $1,481,624 Total costs to account for 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed EUP Cost per EUP Total cost $ 0 Direct materials Conversion S 0.00 Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $ Conversion S Total costs accounted for eBook Print ច References 0.00 $ 0.00 0 0