... 3,755 $ 690 $ 250Current period costs 191 ,607 100,320 63,606 27,681Total costs $ 196 ,302 $104,075 $ 64, 296 $27 ,93 1Divided by EUP 9, 050 8 ,93 0 9, 010 Cost per EUP $21.80 $11.50 $7.20 $3.10 COST ASSIGNMENTTransferred ... inventory costs $ 42,650 $ 17,152 $ 59, 802Current period costs 433,500 3 39, 690 773, 190 Total cost per component $476,150 $356,842 $832 ,99 2Divided by EUP (step 3) 535,000 532,600 Cost per EUP $0. 89 ... warehouse.Beginning inventory cost was $513,405 and consisted of:• $344,520 raw material cost for 27,000 EUP,• $95 ,93 1 direct labor cost for 14,850 EUP, and • $72 ,95 4 overhead cost for 18 ,90 0 EUP.Walker...