BOGO Incorporated has two sequential processing departments, Roasting and Mixing. BOGO uses the FIFO method. Production unit information for the Roasting department follows. Percent Complete 70% Roasting-Direct Materials Beginning work in process inventory Units started and completed Ending work in process inventory Units 2,540 15,900 3,900 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 $ 3,520 36,900 Compute the Roasting department's (a) equivalent units of production for direct materials and (b) cost per equivalent unit of production for direct materials. Complete this question by entering your answers in the tabs below. EUP Cost per EUP Compute the Roasting department's equivalent units of production for direct materials. Units Direct Materials Percent EUP Added Beginning work in process Started and completed Ending work in process EUP Cost per EUP Compute the Roasting department's cost per equivalent unit of production for direct materials. Numerator: Cost per equivalent unit of production Denominator: Cost per equivalent unit of production