Required information [The following information applies to the questions displayed below.] Pacific Ink had beginning work-in-process inventory of $890,960 on October 1. Of this amount, $358,200 was the cost of direct materials and $532,760 was the cost of conversion. The 62,000 units in the beginning inventory were 25 percent complete with respect to both direct materials and conversion costs. During October, 130,000 units were transferred out and 44,000 remained in ending inventory. The units in ending inventory were 75 percent complete with respect to direct materiais and 35 percent complete with respect to conversion costs. Costs incurred during the period amounted to $3,304,000 for direct materials and $4,130,820 for conversion. equired: Compute the equivalent units for the materials and conversion cost calculations. Compute the cost per equlvalent unit for direct materials and for conversion costs using the weighted-average method. Complete this question by entering your answers in the tabs below. Compute the equivalent units for the materials and conversion cost calculations