Prepare a schedule that shows how the equivalent units were computed so that you can complete the Quantities: Units accounted for equivalent units section shown in the production cost report, and compute October unit costs. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) VAUGHN PROCESSING COMPANY MiNngnetion Cest R tment For the Month Ended October 31 Equivalent Units Physical Units Conversion Materials Quantities Costs Units to accounted for Work in process, October 1 24.600 lealsS, 70%6 Conversion costs) o production 184.500 209.100 Total units Units accounted for Transferred out 147.600 Work in process, October 31 (60% mater 61,500 conversion costs) 209,100 Total units accounted for Conversion Costs Costs Materials Total Unit costs $424.350 $295.200 $129,150 Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, October 1 S36,900 Started into production $424,350 Total costs