North Country Wood Toys makes wooden toys for children of all ages. They use two departments: Cutting and Assembly. Toy pieces cut into formed shapes are transferred in from the Cutting Department at the beginning of the Assembly Departments process. The Assembly Department's conversion costs are added evenly throughout the process, while the Direct Materials are added a the end of the process (boxes). A review of the cost information for October shows: North Country Wood Toys Cutting Dept. Assembly Dept. UNITS Beginning WIP 0 5,600 Started in Production 54,000 to be calculated Transferred out in October 41,300 39,300 Beginning WIP - % complete 70% Ending WIP - % complete 20% 30% COSTS Beginning WIP - Transferred in costs $0.00 $21,600.00 Beginning WIP - Materials costs $0.00 $0.00 Beginning WIP - Conversion Costs $0.00 $1,200.00 Direct Materials $137,000.00 $17,200.00 Conversion costs: Direct Labor $19,900.00 $4,180.00 Manufacturing Overhead $48,000.00 $9,200.00 Total Conversion Costs $67,900.00 $13,380.00 Total Costs of Units Transferred to Assembly $182,000.00 (Round your answers to two decimal places when needed and use rounded answers for all future calculations) North Country Wood Toys Equivalent Units Whole Transferred Direct Units In Material UNITS Conversion Costs Units to account for: Beginning work-in-process Started in production Total units to account for Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for North Country Wood Toys Transferred Direct In Materials COSTS Conversion Costs Total Costs Costs to account for: Beginning work-in-process Transferred in costs from Cutting Dept. Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for