Halloween Candy produces Halloween treat toys. On Sep 1st., it had 5,000 toys in process, which were 100% complete as to materials and 30% complete as to conversion costs. During September, it completed 55,000 Halloween treats toys. Direct materials are always added at the beginning of the process. During September, 57,000 toys were started, and direct materials costs totaled $125,500. The ending inventory was 100% complete as to materials and 40% complete as to conversion costs. Beginning work in process had a balance of $20,000. Direct labor during September totaled $35,000, and factory overhead was $32,000. Requirements: * Please only type numbers without comma (i.e., 1500). 1. Prepare an equivalent unit schedule for September. Equivalent Unit Schedule Whole Units Direct Materials Conversion Costs Beginning Started & Completed Completed & Transferred out Ending Total QUESTION 2 Please calculate the direct materials cost per unit (keep two decimal places, i.e., 1.50). QUESTION 3 Please calculate the conversion cost per unit. QUESTION 4 Calculate the cost of toys completed during August. Beginning Direct Materials Convention Costs Total QUESTION 5 Calculate the ending work in process balance