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Requlred Information Problem 20-7AA (Algo) FIFO: Cost per equivalent unit; costs assigned to products LO C2 The foliowing information applies to the questions dispidyed below]. Dengo Company makes a trall 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. Requlred: 1. Compute equivalent units of production for both direct matertals and conversion. 2. Compute cost per equivalent unit of production for both direct materlals and conversion. 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 periodend. (Round "Cost per EUP" to 2 decimal places.)