For Month Ended October 31 Costs charged to Production costs of beginning goods in process Direct materials Direc abo Factory overhead Costs incurred this period Direct materials Direc abo Factory overhead Total costs to accoun Unit cost information Units to accoun Beginning goods in process Units started this period 40,000 Total units to accoun Units accounted fo Completed and transferred out Ending goods in process Total units accounted fo Direct Direct Factory Equivalent units of production Materials Labor overhead Units completed and transferred out Units of ending goods in process Direct materials Direc abo Factory overhead Equivalent units of production Direct Factory Cost per EUP Cost of beginning goods in process Costs incurred this period Total costs Divided by EUP Cost per EUP cost assignment and reconciliation Costs ansferred ou Direct materials Direc abo Factory overhead Costs of ending goods in process Direct materials Direc abo Factory overhead Total costs accounted for FAST CO. General Journal Accoun Debi Credi Oct. 31 Finished Goods Inventory Goods in Process Inventory