Dave and Missy Corporation makes interlocking children's blocks in a single processing department. Dired

Data table throughout production. Dave and Missy uses the weighted$-$average method of process costing. The follow

$\backslash$table$[[\backslash$table$[[$Requirement $1.$ Summarize total costs to account$],[$Begin by summarizing total costs to account for.$]]],[,\backslash$table$[[$Total$],[$Production Costs$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]],[$Work in process, beginning,$18,000,8,000,10,000],[$Costs added in current period,$75,000,55,000,20,000],[$Total costs to account for,$93,000,63,000,30,000]]$

$\backslash$table$[[,\backslash$table$[[$Physical$],[$Units$]],\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversior$],[$Costs$]]],[\backslash$table$[[$Work in process, October $1],[$Started in October$]],\backslash$table$[[20,0],[80,0]],{000}^{a}20,000,17,000],[$Completed and transferred out during October,$25,0,0025,000,25,000],[$Work in process, October $31,75,0,{00}^{6}75,000,37,500]]$

Now calculate cost per equivalent unit for dirf?et materials and conversion costs. $($Round the cost per equiv$)$

$\backslash$table$[[$Costs incurred to date$],[$Divide by equivalent units of work done to date$],[$Cost per equivalent unit$],[$Requirement $2.$ Assign total costs to units completed $($and transferred out$)$ and to units in ending work in proce$],[$Completed and transferred out$],[$Work in process, ending$],[$Total costs accounted for$]]$

Data table

$\backslash$table$[[$Total Costs for October $2020],[$Work in process, beginning$],[$Direct materials,$$8,000,],[$Conversion costs,$10,000,$$$=18,000$