BOGO Inc. has two sequential processing departments, roasting and mixing. At the beginning of the month, the roasting department has 3,200 units in inventory, 80% complete as to materials. During the month, the roasting department started 22,000 units. At the end of the month, the roasting department had 5,000 units in ending inventory, 90% complete as to materials. Cost information for the roasting department for the month is as follows: Beginning work in process inventory (direct materials) Direct materials added during the month $ 5,170 47,900 Using the FIFO method, compute the roasting department's (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Do not round intermediate calculations and round your final answers to nearest whole number.) EUP Units % Materials Equivalent Units Beginning inventory Started and completed Ending inventory 0 Using the FIFO method, compute the roasting department's (a) equivalent units of production for materials and (b) cost per equivalent unit of production for materials for the month. (Do not round intermediate calculations and round your final answers to nearest whole number.) EUP Units % Materials Equivalent Units Beginning inventory Started and completed Ending inventory 0 Choose Numerator Cost per equivalent unit of production Choose Denominator Cost per equivalent unit of production