The production department had the cost information below. Beginning work in process inventory ...

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Accounting

The production department had the cost information below.
Beginning work in process inventory
Direct materials $ 339,208
Conversion 26,430 $ 365,638
Costs added this period
Direct materials 1,452,832
Conversion 1,035,3002,488,132
Total costs to account for $ 2,853,770
(a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department.
Note: Round "Cost per EUP" to 2 decimal places.
(b) Assign costs to the departments outputspecifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method.
Note: Round "Cost per EUP" to 2 decimal places.
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