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Dengo Co. makes a trail 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. During October, the roasting department completed and transferred 24,800 units to the blending department. Of the units completed, 4,300 were from beginning inventory and the remaining 20,500 were started and completed during the month. Beginning work in process was 100% complete with respect to direct materials and 40% complete with respect to conversion. The company has 3,700 units (100% complete with respect to direct materials and 80% complete with respect to conversion) in process at month-end. Information on the roasting department's costs of beginning work in process inventory and costs added during the month follows. Cost Beginning work in process inventory Added during the month Direct Materials Conversion $ 11,200 $ 113,310 309,760 1,382,724 Total costs to account for: Cost of beginning work in process Total costs to account for: $ 0 $ 0 Unit reconciliation: Units to account for: Beginning work in process inventory - units Units started this period 4,300 20,500 x Total units to account for 24,800 309,760 X Total units accounted for: Units started this period x Units completed and transferred out Total units accounted for Equivalent units of production (EUP)- FIFO method Units % Materials 0% EUP. Materials 0 4,300 20,500 3,700 Conversion 60% 100% 80% EUP. Conversion 2,580 20,500 2,960 100% 20,500 3,700 100% Beginning work in process inventory - units Units started and completed this period Ending work in process - units Total units Cost per equivalent unit of production Costs incurred this period 28,500 24,200 Materials 309,760 26,040 Conversion 1,382,724 309,760 > Costs $ Costs $ 309,760 24,200 1,382,724 1,382,724 26,040 EUP EUP Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Beginning Inventory Cost: $ 12.80 $ 53.10 Cost to complete beginning inventory EUP Cost per EUP Total cost Direct materials 2,580 Conversion Total cost to complete beginning inventory Total cost of units in beginning inventory Cost per Cost of units started and completed EUP EUP Total cost Direct materials $ 0 $ 0.00 Conversion Total cost of units started and completed Total cost of units transferred out Cost per Costs of ending work in process EUP Total cost EUP 0.00 Direct materials $ $ 0 Conversion $ 0.00 0 Total cost of ending work in process Total costs accounted for

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