Required information

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The T$.$ L$.$ Lin Company manufactures a variety of natural fabrics for the clothing industry in a suburb of Shanghai. The following data in Chinese currency called yuan$($CNY$)$ pertain to the month of October.

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Work$-$in$-$Process Inventory, October $160,000$ units

Direct materials: $50\%$ complete $55,610$ yuan

Conversion: $25\%$ complete $63,500$ yuan

Costs incurred during October

Direct materials $918,790$ yuan

Conversion $1,102,500$ yuan

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During October, $200,000$ units were completed and transferred out. At the end of the month, $40,000$ units $($direct materials $60\%$ and conversion $50\%$ complete$)$ remain in Work$-$in$-$Process Inventory.

Required:

Calculate each of the following amounts using weighted$-$average process costing.

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$1.$ Equivalent units of direct materials and conversion.

$2.$ Costs per equivalent unit for direct materials and conversion.

$3.$ Cost of goods completed and transferred out during October.

$4.$ Cost of the Work$-$in$-$Process Inventory at October $31.$

$($Round "WTAVG Cost per EU$"$ answers to $2$ decimal places.$)$