Learning Tree 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. Learning Tree 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.) Read the requirements. 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 Direct Conversion Production Costs Materials Costs Total costs to account for 1 Data Table Equivalent Units Conversion Costs 29,750 Physical Direct Units Materials Work in process, October 1 35,000 35,000 Started in October 40,000 Completed and transferred out during October 50,000 50,000 Work in process, October 31 25,000 25,000 a Degree of completion: direct materials, 100%; conversion costs, 85%. bDegree of completion: direct materials, 100%; conversion costs, 50%. 50,000 12,500 Data Table Total Costs for October 2017 Work in process, beginning Direct materials $ 6,000 20,000 $ Conversion costs Direct materials added during October Conversion costs added during October 26,000 30,000 70,000 126,000 $ Total costs to account for