5. Texas Company manufactures a product through a process where all manufacturing costs are added uniformly. Information for October beginning work-in-process follows. sinning work in process coloring Units (35 percent complete) Direct materials Direct labor Overhead 10,000 $6,000 $7,000 $5,000 Costs incurred during October: Direct materials Direct labor Overhead (applied) $25,000 60,000 15,125 During October, 50,000 units were completed. Also, 5,000 units that were 50 percent complete remained in process at the end of the day on October 31. Calculate the equivalent units in process and the total cost per equivalent unit using the weighted average method