BOGO Incorporated has two sequential processing departments, Roasting and Mixing. BOGO uses the FIFO method. Production unit information for the Roasting department follows.

$\backslash$table$[[,,$Percent$],[$Roasting$-$Direct Materials,Units,Complete$],[$Beginning work in process inventory,$2,000,708],[$Units started and completed,$15,000,],[$Ending work in process inventory,$3,000,808]]$

Production cost information for the Roasting department for the same period follows.

Beginning work in process inventory $($direct materials$)$

Direct materials added this period

$$2,170$

$27,900$

QS $16-22$A $($Static$)$ FIFO: Assigning costs to output LO C$2$

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. Note: Do not round intermediate calculations.

$\backslash$table$[[$Cost assignment$-$FIFO$],[,$EUP,Cost per EUP,Total Cost$],[$Beginning work in process,,,,$],[\backslash$table$[[$To complete beginning work in process$],[$Direct materials$]]],[$Direct materials,$600,1\mathrm{.}55,930,],[\backslash$table$[[$Started and completed$],[$Direct materials$]]],[$Direct materials,$15,000,1\mathrm{.}55,23,250,],[,,,,24,180],[$Completed and transferred out,,,,$24,180],[$Ending work in process,,,,$],[$Direct materials,$,1\mathrm{.}55,,3,364],[$Total costs accounted for,,,,$27,544]]$