... 17, 000 15,000 15 ,175 COST DATATotal Material ConversionBeginning inventory costs $ 16,620Current costs 122 ,175 $102,750 $19,425Total costs $138,795Divided by EUP 15,000 15 ,175 Cost per FIFO ... allows cost and man-agement accountants to better track the costs flowing into the problem areas,estimate the opportunity costs associated with the problems, and perform a moreinformed cost- benefit ... accounted for 17, 000 15,000 14,525 COST DATATotal Material ConversionBeginning inventory costs $ 16,620Current costs 122 ,175 $102,750 $19,425Total costs $138,795Divided by EUP 15,000 14,525Cost...