The following data pertain to the Fantasia Flour Milling Company for the month ofOctober Work in process, October 1 (in units) 70,000 Units started during October 80,000 Total units to account for Units completed and transferred out during October Work in process, October 31 (in units) 5,000 80,000 Total equivalent units: direct material Total equivalent units: conversion Work in process, October 1: direct material 112,000 Work in process October 1: conversion Costs incurred during October: direct materia 900,000 Costs incurred during October conversion Work in process, October 1:total cost 142,225 Total costs incurred during October 1,500,000 Total costs to account for 1,642,225 Cost per equivalent unit direct material 8.90 Cost per equivalent unit conversion Total cost per equivalent unit 20.75 Cost of goods completed and transferred out during October Cost remaining in ending work-in-process inventory: direct material Cost remaining in ending work-in-process inventory: conversion 41.475 85,975 Total cost of October 31 workin proc Additional Information: a. Direct material is added at the beginning of the production process, and conversion activity occurs uniformly throughout the process. b. Fantasia uses weighted-average process costing. C. The October 1 work in process was 15 percent complete as to conversion. d. The October 31 work in process was 70 percent complete as to conversion. Required: Compute the missing amounts indicated below and complete the following sections of the firm's October production report. (Round "Cost per equivalent unit'" to 2 decimal places.) Work in process, October 1 (in units) Units completed and transferred out during October Total equivalent units: conversion Work in process, October 1: conversion Costs incurred during October: directmaterial Cost per equivalent unit conversion Cost of goods completed and transferred out during October Cost remaining in ending work-in-process inventory: direct material Equivalent Units Physica Direct Conversion Units Materia Units completed and transferred out during October Work in process October 31 Total units to accounted for 0 0 Total equivalent units