1. Do Exercise 17-29 using the FIFO method.

2. ZanyBrainy's management seeks to have a more consistent cost per equivalent unit. Which method of process costing should the company choose and why?

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Equivalent Units PhysicalDirect Conversion Costs 9,600 Uhnins 12,000 48,000 55,000 5,000b Materials Work in process, October 1 Started in October Completed and transferred out during October Work in process, October 31 12,000 55,000 5,000 55,000 1,500 Total Costs for October 2017 Work in process, beginning Direct materials $5,760 Conversion costs Direct materials added during October Conversion costs added during October Total costs to account for 4,825 20,585 25,440 58,625 S104,650