Homework: Process Costing Assignment 3 17 ! Required information Part 3 of 3 [The following information applies to the questions displayed below.] points 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 eBook Beginning work in process inventory Units started and completed 3,100 Direct Materials Percent Percent Complete Complete 100% 30% Conversion 19,300 Units completed and transferred out 22,400 Ending work in process inventory 2,500 100% 70% Print Beginning work in process inventory Costs added this period $ 121,150 References Direct materials Conversion Total costs to account for $ 252,880 1,107,594 1,360,474 $ 1,481,624 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.) Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion EUP Cost per EUP Total cost $ 0 $ 0.00 Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials 0.00 $ 0 Conversion $ 0.00 0 Total costs accounted for Sav