Rainbow Glass Company manufactures decorative glass products. The firm employs a process-costing system for its manufacturing operations. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. The companys production schedule for October follows: Units Work in process on October 1 (70% complete as to conversion) 4,800 Units started during October 7,700 Total units to account for 12,500 Units from beginning work in process, which were completed and transferred out during October 4,800 Units started and completed during October 5,200 Work in process on October 31 (40% complete as to conversion) 2,500 Total units accounted for 12,500 Required: Calculate each of the following amounts using weighted-average process costing. 1. Equivalent units of direct material during October. 2. Equivalent units of conversion activity during October.