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Direct Materials Percent Complete 75% Conversion Percent Complete 25% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 73,000 387,000 365,000 95,000 85% 35% The production department had the cost information below. $ 172,070 17,500 $ 189, 570 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,165, 180 779,000 1,944,180 $ 2, 133, 750 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (Round "Cost per EUP" to 2 decimal places.) (b) 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. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Required information at period-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: FIFO method Direct Materials Conversion + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment=FIFO Beginning work in process To complete beginning work in process Direct materials EUP Cost per EUP Total cost Conversion EUP Cost per EUP Total cost To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost Started and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion Conversion EUP Cost per EUP Total cost Started and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for