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 2017 is available.

1. Calculate cost per equivalent unit for direct materials and conversion costs.

2. Summarize the total costs to account for, and assign them to units completed (and transferred out) and to units in ending work in process

Total Costs for October 2017 Equivalent Units Work in process, beginning Physical Direct Conversion $ Direct materials 6,500 Units Materials Costs 30,000 36,500 70,000a 70,000 Conversion costs $ Work in process, October 1 Started in October 56,000 80,000 40,000 Direct materials added during October 100,000 100,000 50,000 50,000 aDegree of completion: direct materials, 100%; conversion costs, 80% Degree of completion: direct materials, 100%; conversion costs, 50%. Completed and transferred out during October 100,000 Conversion costs added during 100,000 Work in process, October 31 25,000 October 176,500 $ Total costs to account for Requirement 1. Summarize total costs to account for and calculate cost per equivalent unit for direct materials and conversion costs. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Total costs to account for