Percent Complete for Direct Materials 60% Percent Complete for Conversion 404 Units 2.000 10,000 9.000 3.00 BA 304 Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 996 585 $ 1,581 10,404 12,285 22,689 QS 16-16A (Static) FIFO: Assigning costs to output LO C2 Assign costs to the Assembly department's output-specifically, the units transferred out to the Painting department and the units that remain in work in process in the Assembly department at month-end. Use the FIFO method. (Do not round Intermediate calculations.) CARLBERG COMPANY Cost assignment-FIFO EUP Cost per EUP Total Cost $ 1,581 Beginning work in process To complete beginning work in process Direct materials Conversion 0 Started and completed Direct materials Conversion 9.450 9.450 11,031 $ Completed and transferred out Ending work in process Direct materials Conversion 0 11.031 $ Total costs accounted for