BOGO Incorporated has two sequential processing departments, Roasting and Mixing. BOGO uses the FIFO method. Production unit information for the Roasting department follows. Roasting-Direct Materials Units Percent Complete Beginning work in process inventory Units started and completed 3,080 70% 16,800 Ending work in process inventory 4,800 80% Production cost information for the Roasting department for the same period follows. Beginning work in process inventory (direct materials) Direct materials added this period $ 4,870 45,900 Using the FIFO method, assign direct materials costs to the Roasting department's output-specifically, to the units completed and transferred out to the Mixing department and to the units that remain in work in process in the Roasting department at month-end. (Do not round intermediate calculations.) Beginning work in process To complete beginning work in process Direct materials Started and completed Direct materials Completed and transferred out Ending work in processi Direct materials Total costs accounted for Cost assignment-FIFO EUP Cost per EUP Total Cost