I will vote if correct!!!

Brainiac 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 Brainiac uses the weighted average method of process costing. The following information for October 2017 is available. Click the icon to view the equivalent unit information) (Click the icon to view the cost information ) i Data Table - Equivalent Units Physical Direct Conversion Units Materials Costs Work in process, October 1 20,000a 20,000 17,000 Started in October 80,000 Completed and transferred out during October 25,000 25,000 25,000 Work in process, October 31 75,000$ 75,000 37,500 aDegree of completion direct materials, 100%, conversion costs, 85%. bDegree of completion: direct materials, 100%, conversion costs, 50%. 0 Data Table EX Total Costs for October 2017 Work in process, beginning Direct materials $ 8,000 Conversion costs 25,000 $ 33,000 50,000 Direct materials added during October Conversion costs added during October 65,000 Total costs to account for $ 148,000 Requirement 1. Summarize total costs to account for and calculate cost per equivalent unit for direct materials and conversion costs Begin by summarizing the total costs to account for Total Conversion Direct Materials Production Costs Costs Total costs to account for Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit amounts to the nearest cent) Direct Conversion Materials Costs Divide by 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 Production Costs Materials Costs Completed and transferred out Work in process, ending Total costs accounted for