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.
 

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	4,200	100%	30%
Units started and completed	20,400
Units completed and transferred out	24,600
Ending work in process inventory	3,600	100%	70%

 

Beginning work in process inventory		$ 124,230
Costs added this period
Direct materials	$ 304,800
Conversion	1,349,892	1,654,692
Total costs to account for		$ 1,778,922

Required:
1. Compute equivalent units of production for both direct materials and conversion.

2. Compute cost per equivalent unit of production for both direct materials and conversion.

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.)