Problem 16-6AA (Algo) FIFO: Cost per equivalent unit; costs assigned to products LO C2 QualCo manufactures a single product in two departments: Cutting and Assembly, Information for the Cutting department for May follows. Required: 1-3. Using the FIFO method, assign May's costs to the units transferred out and assign costs to its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)