io.com/secured#lockdown aps M Gmail YouTube Maps led: Practice Exam 2 i 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in proc period-end. Note: Round "Cost per EUP" to 2 decimal places. Cost assignment-FIFO Beginning work in process 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 $0.00 Conversion $ Prev 5 of 13 Next