Thank you in advance for answering this,

The T. L. Lin Company manufactures a variety of natural fabrics for the clothing industry in a suburb of Shanghai. The following data pertains to the month of October.

Work-in-Process Inventory, October 1	50,000 units
Direct materials: 60% complete	$55,440
Conversion: 30% complete	$54,425
Costs incurred during October
Direct materials	$820,400
Conversion	$1,350,600

During October, 200,000 units were completed and transferred out. At the end of the month, 30,000 units (direct materials 80% and conversion 50% complete) remain in Work-in-Process Inventory.

Required Calculate each of the following amounts using the FIFO method.

• Equivalent units of direct materials and conversion.
• Costs per equivalent unit for direct materials and conversion