all i need is the conversion for cost per equivalent unit of production

Fast Co. produces its product through two processing departments. Direct materials are added at the start of production in the Cutting department and conversion costs are added evenly throughout each process. The company uses monthly reporting periods for its weighted average process costing system. The Work in Process Inventory-Cutting account has a balance of $86,300 as of October 1, which consists of $17700 of direct materials and $68,600 of conversion costs, During the month, the Cutting department incurred the following costs Direct materials Conversion $146,650 842,920 At the beginning of the month, 31.000 units were in process. During October, the company started 142.000 units and transferred 152.000 units to the Assembly department At the end of the month the Cutting department's work in process inventory consisted of 21000 units that were 80% complete with respect to conversion costs Required: 1. Prepare the Cutting department's process cost summary for October using the weighted-average method 2. Prepare the journal entry dated October 31 to transfer the cost of the partially completed units to Assembly Complete this question by entering your answers in the tabs below. Prepare the Cutting department's process cost summary for October using the weighted average method. (Round "Cost per EUP" to 2 decimal places) Total costs to account for Costs of beginning work in process $ 86 300 Costs incurred this period 989 570 Total costs to account for $ 1,075 870 Total costs accounted for 1,075,870 Difference due to rounding costunut $ 0 Unit reconciliation Units to account for: Beginning work in process inventory - units 31.000 Units started this penod 142,000 Total units to account for 173,000 Total units accounted for Units completed and transferred out 152,000 Ending work in process- units 21.000 Total units accounted for 173,000 Equivalent units of production (EUPH-weighted average method Units % Materials EUP-Materials % Conversion Units completed and transferred out 152,000 100% 152,000 100% Ending work in process units 21.000 100% 21000 80% Total units 173.000 173,000 Cost per equivalent unit of production Materials Cost of beginning work in process $ 17.700 Costs incurred this period 146,650 Total costs Costs 5 164 350 Costs -Equivalent units of production EUP 173,000 EUP Cost per equivalent unit of production $ 0.95 Total costs accounted for: Cost of units transferred out EUP Cost per EUP Total cost Direct matenals 152,000 s 0955 144.400 Conversion 152,000 s 5401 820 800 Total costs transferred out $ 965 200 Costs of ending work in process EUP Cost per EUP Total cost Direct materials 21.000 $ 096S 19 950 Conversion 16,800 $ 5.40 90,720 Total cost of ending work in process 110.670 Total costs accounted for $ 1,075,870 EUP Conversion 152.000 16.800 168,800 Conversion