Required b. Cost assignmentFIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed EUP Cost per EUP Total cost Direct materials $0.00 $0 Conversion 0.00 0 Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $0.00 $0 Conversion 0.00 0 Total costs accounted for Assign costs to the department's outputspecifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method