Dengo Company 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. October data for the Roasting department follow.
Units Direct Materials Conversion
Percent Complete Percent Complete
Beginning work in process inventory 4,800 100% 40%
Units started and completed 21,000
Units completed and transferred out 25,800
Ending work in process inventory 4,200 100% 80%
Beginning work in process inventory $ 125,910
Costs added this period
Direct materials $ 335,160
Conversion 1,397,412 1,732,572
Total costs to account for $ 1,858,482
3. Assign costs to the department’s output—specifically, to the units transferred out and to the units that remain in work in process at period-end.
Note: Round "Cost per EUP" to 2 decimal places.