Mitchco produces its product through two processing departments: Cutting & Assembly.

Prepare the Cutting Department's Production Report for October using the weighted

average method $($Use the format as shown in the text on page $342,$ Exhibit $8\mathrm{.}11).$

Prepare the jounal entry to transfer the cost of completed units from Cutting to Assembly.

Assume Mitchco uses the FIFO to account for costs, what are the Equivalent Units in

October for

Direct Materials and for Conversion Costs for Beginning WIP?