Elmo has the following information for the month of October, its first month of operations 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 Direct Labor Overhead $145,900 $96,000 $108,000 Required a) Determine the equivalent units of production for October. (4 marks) b) Determine the cost of the ending work-in-process. (6 marks) c) Determine the cost of goods completed. (6 marks) d) What is meant by the term equivalent full units? (4 marks)