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 company's production schedule for October follows: Units 4,600 7,400 12,000 Work in process on October 1 (65% complete as to conversion) Units started during October Total units to account for Units from beginning work in process, which were completed and transferred out during October Units started and completed during October Work in process on October 31 (40% complete as to conversion) Total units accounted for 4,600 5,000 2,400 12,000 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. Equivalent Units 1. Direct material 2. Conversion