Dave and Missy Corporation makes interlocking children's blocks in a single processing department. Direct materials are added at the start of production. Conversion costs are added evenly throughout production. Dave and Missy uses the weighted-average method of process costing. The following information for October 2020 is available. (Click the icon to view the equivalent unit information.) (Click the icon to view the cost information.) Data Table Total Costs for October 2020 Work in process, beginning Direct materials Conversion costs Direct materials added during October Conversion costs added during October Total costs to account for Print 6,000 30,000 Done 36,000 40,000 90,000 $ 166,000 Data Table Work in process, October 1 Started in October Completed and transferred out during October Print Equivalent Units Physical Direct Units Materials 50,000 50,000 65,000 65,000 65,000 65,000 15,000 50,000 50,000 Work in process, October 31 aDegree of completion: direct materials, 100%; conversion costs, 70%. Degree of completion: direct materials, 100%; conversion costs, 30%. Done Conversion Costs 35,000 X Requirement 1. Summarize total costs to account for and calculate cost per equivalent unit for direct materials and conversion costs. Begin by summarizing total costs to account for. Total costs to account for Total Direct Production Costs Materials Divide by Cost per equivalent unit Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit amounts to the nearest cent.) Conversion Costs Conversion Costs Direct Materials Requirement 2. Assign total costs to units completed (and transferred out) and to units in ending work in process inventory. Conversion Costs Completed and transferred out Work in process, ending Total costs accounted for Total Production Costs Direct Materials