Dengo Co. makes a trail mix in two departments: roasting andblending. Direct materials are added at the beginning of eachprocess, and conversion costs are added evenly throughout eachprocess. The company uses the FIFO method of process costing.During October, the roasting department completed and transferred23,600 units to the blending department. Of the units completed,3,700 were from beginning inventory and the remaining 19,900 werestarted and completed during the month. Beginning work in processwas 100% complete with respect to direct materials and 30% completewith respect to conversion. The company has 3,100 units (100%complete with respect to direct materials and 70% complete withrespect to conversion) in process at month-end. Information on theroasting department’s costs of beginning work in process inventoryand costs added during the month follows.
| Cost | Direct Materials | Conversion |
| Of beginning work inprocess inventory | $ | 10,600 | | $ | 112,230 | |
| Added during the month | | 280,600 | | | 1,131,894 | |
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