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 (60% complete as to conversion) 6,000 Units started during October 9,500 Total units to account for 15,500 Units from beginning work in