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CARMEN PROCESS CO d to clean showers in a single process in the Production Alban Lad pip Depa mind Raw materials in the form of chemicals are added at the beginning of the process, and line container is sided y the end. The conversion costs (direct labour and factory overhead) are mounted uniformly throughout the process. The following cost and production data are available for the month of October 2013. Beginning work in process inventory Units 15 000 litres Cost of chemicals added $12 000 Cost of containers added Conversion costs added $4 500 October operating data: Linits started 300 000 litres Units finished 290 000 Cost of chemicals added $240 000 Cost of containers added $43 500 Conversion costs $361 500 The ending work in process inventory was 60% complete as to conversion costs. Required A. Determine equivalent units for both raw materials and conversion costs. Prepare a cost of production report for the October 2013 production