5 (20 marks) ABC Company has several processing departments. Costs to be accounted for in the assembly department for October were, $ 1,202,400. Work in Process Inventory, Oct 1 $29,000 Direct Materials $16,500 Conversion Costs $916,000 Direct Materials Added During Oct $100,000 Direct Labour $140,900 Manufacturing Overhead 25,000 units were in beginning work in process. 425,000 units started this month. 35,000 units in ending inventory. 40% complete in terms of conversion costs. 100% of Direct Materials are added at the start. Instructions Determine the equivalent units of production and unit production costs for