4-52 Process costing equivalent units and product cost The information below pertains to October (LO5, 6) production at Zippy Company's bottling plant, which produces and bottles sports drinks. Each unit consists of a case of 12 bottles: UNITS MATERIALS CONVERSION Work in process, October 1 Started in October To account for.. 2,000 10,000 12,000 8,000 4,000 12,000 100% complete 100% complete 40% complete 25% complete Completed and transferred out. Work in process, October 30 Accounted for .. Costs, beginning of October. Added during October To be accounted for $1,050 8,200 $9,250 $ 3,240 22,620 $25,860 Required (a) Determine the number of equivalent units of production for materials and conversion during October. (b) Determine the cost per equivalent unit for materials and conversion for October and the total cost per equivalent unit. (Round to two digits after the decimal point.) (c) Determine whether the cost per equivalent unit for materials and conversion increased or decreased from the previous month. 4-52 Process costing equivalent units and product cost The information below pertains to October (LO5, 6) production at Zippy Company's bottling plant, which produces and bottles sports drinks. Each unit consists of a case of 12 bottles: UNITS MATERIALS CONVERSION Work in process, October 1 Started in October To account for.. 2,000 10,000 12,000 8,000 4,000 12,000 100% complete 100% complete 40% complete 25% complete Completed and transferred out. Work in process, October 30 Accounted for .. Costs, beginning of October. Added during October To be accounted for $1,050 8,200 $9,250 $ 3,240 22,620 $25,860 Required (a) Determine the number of equivalent units of production for materials and conversion during October. (b) Determine the cost per equivalent unit for materials and conversion for October and the total cost per equivalent unit. (Round to two digits after the decimal point.) (c) Determine whether the cost per equivalent unit for materials and conversion increased or decreased from the previous month