Materials are added at the beginning of the process. Direct labor and overhead are incurred evenly throughout the process.

(1) Calculate equivalent units of production (4 marks);

(2) Calculate cost per EUP; (round to two decimals) (4 marks)

(3) What is the cost of all units that were completed and transferred to finished goods in October? And what is the total cost of ending goods in process? (Round to whole dollar amount) (4 marks)

October 1, Inventory (25% complete for direct | 8,700 units (direct materials-$61,500) . labor and overhead) (direct labor and factory overhead $43,200) October 31, Inventory (70% complete for | 11,200 . direct labor and overhead) Units started during October October production costs 34,500 $301,380. $498,624 Direct materials Direct labor and factory overhead