Use the following information for the Quick Study below. [The following information applies to the questions displayed below) BOGO Inc. has two sequential processing departments, roasting and mixing. At the beginning of the month, the roasting department had 2.600 units in inventory. 75% complete as to materials. During the month the roasting department started 20,000 units. At the end of the month, the roasting department had 4,000 units in ending inventory, 85% complete as to Cost information for the roasting department for the month follows: materials Beginning work in process inventory (direct materials) Direct materials added during the month $ 3,670 37,900 QS 16-22A FIFO: Assigning costs to output LO C4 Using the FIFO method, assign direct materials costs to the roasting department's output-specifically, the units transferred out to the mixing department and the units that remain in process in the roasting department at month-end (Do not round intermediate calculations.) BOGO INC FIFO method $ 650 36,700 Costs transferred out Cost of direct materials in beginning WIP Costs to complete beginning WIP Direct materials Cost of units started and completed this period Direct materials Total costs of units transferred out Cost of ending work in process inventory Direct materials Total costs assigned 37.900 $ 75,250 $ 75,250