Parsley Metal Company casts blades for the turbine engine. Within the Casting Department, an alloy is melted in a crucible and then X poured into molds to produce the castings. On October 1,800 pounds of the alloy were in process, 40% complete as to conversion. The work-in-process balance for these 8000 pounds was $350,000, determined as follows; direct materials- $190,000, conversion costs- $160,000. During October, the Casting Department was charged $250,000 for 9,500 pounds of alloy and $165,500 for direct labor. Factory overhead is applied to the department at 150% of direct labor. The department transferred 9,150 pounds of finished castings to the Machining Department. The October 31 inventory in process was 20% complete as to conversion. Based on the above information, please answer questions a) to f). a) Please prepare the Equivalent Unit Schedule