evenly throughout production. KidSmart uses i Data Table Equivalent Units Physical Direct Conversion Units Materials Costs Work in process, October 1 45,000 45,000 33,750 Started in October 100,000 Completed and transferred out during October 55,000 55,000 55,000 Work in process, October 31 90,000 90,000 45,000 Degree of completion: direct materials, 100%; conversion costs, 75%. Degree of completion: direct materials, 100%; conversion costs, 50%. . Print Done con to view the cost information.) Costs i Data Table Total Costs for October 2017 Work in process, beginning Direct materials $ 3,500 50,000 $ 53,500 Conversion costs Direct materials added during October Conversion costs added during October 40,000 90,000 Total costs to account for $ 183,500 Print Done e to the next question, Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit am Direct Conversion Materials Costs 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 process. Total Direct Conversion Costs Production Costs Materials Completed and transferred out Work in process, ending Total costs accounted for Choose from any list or enter any number in the input fields and then continue to the next question. Save for Later Kid Smart 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 KidSmart uses the weighted average method of process costing. The following information for Odober 2017 is available M(Click the icon to view the equivalent un information) Click the icon to view the cost information) Read the requirements Requirement 1. Summarire al costs to account for and calculate com per equivalent unit for direct materials and conversion costs Begin by summarizing the total costs to account for Total Direct Conversion Production Costs Materiale Costs Work in process, beginning 53,500 31500 50.000 Costs added in Current period 130.000 40.000 90.000 Total costs to account for 43.500 140.000 Now calculate couper equivalent unit for direct materials and conversion costs. (Round the cost per equivalent un amounts to the nearest cont) Direct Conversion Materials Costs Costs incurred to date Divide by equivalent units of work done to dete Cost per equivalent unit Requirement 2. Assign total costs to units completed and transferred out) and to units in ending work in process Total Conversion Production Costs Materials Costs Direct