The production department had the cost information below.
Beginning work in process inventory
Direct materials $
Conversion $
Costs added this period
Direct materials
Conversion
Total costs to account for $
a Calculate the costs per equivalent unit of production for both direct materials and conversion for the department.
Note: Round "Cost per EUP" to 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 periodend. Use the FIFO method.
Note: Round "Cost per EUP" to decimal places.