Elmer Corporation has the following information for the month of October, its first month of operations: (Round intermediate calculations to two decimal places.) Work in Process October 1 0 Units completed & transferred out in October 120,000 Work in process October 30 32,000 100% completed for materials 80% completed for conversion costs Costs added in October: Materials $ 145,900 Direct Labor $ 96,000 Overhead $ 108,000 Required: (A) Determine the equivalent units of production for October for (1) materials and (2) direct labor and overhead. (B) Determine the cost per equivalent units for (1) materials, (2) direct labor, and (3) overhead. (C) Determine the cost of the ending work in process. (D) Determine the cost of goods completed. (Hint: Use the a