In each case below, fill in the missing amount. 9,000 tons tons 1. Work in process, September 1 Units started during September Units completed during September Work in process, September 30 18,000 tons 4,000 tons 2. Work in process, February 1 Units started during February Units completed during February Work in process, February 28 10,900 kilograms 2,800 kilograms 7.900 kilograms kilograms 3. Work in process, January 1 Units started during the year Units completed during the year Work in process. December 31 85,000 gallons 865,000 gallons gallons 245,000 gallons Rainbow Glass Company manufactures decorative glass products. The firm employs a process-costing system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. The company's production schedule for October follows: Units 2,600 4,400 7,000 Work in process on October 1 (75% complete as to conversion) Units started during October Total units to account for Units from beginning work in process, which were completed and transferred out during October Units started and completed during October Work in process on October 31 (20% complete as to conversion) Total units accounted for 2,600 2,500 1.900 7.000 Required: Calculate each of the following amounts using weighted average process costing. 1. Equivalent units of dirett material during October 2. Equivalent units of conversion activity during October Equivalent Units 1 Direct material 2. Conversion Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firm's sawmill during November Work in process, November 1 Direct material Conversion Costs incurred during November Direct saterial Conversion $ 92,200 236,000 $572,000 655,000 The equivalent units of activity for November were as follows: 8,100 equivalent units of direct material and 2.700 equivalent units of conversion activity Required: Calculate the cost per equivalent unit, for both direct material and conversion, during November. Use weighted-average process costing Cost per Equivalent Unit Direct material Conversion