The following data pertain to the Fantasia Flour Milling Company for the month of October.

Work in process, October 1 (in units)		?
Units started during October		70,000
Total units to account for		80,000
Units completed and transferred out during October		?
Work in process, October 31 (in units)		5,000
Total equivalent units: direct material		80,000
Total equivalent units: conversion		?
Work in process, October 1: direct material	$	112,000
Work in process, October 1: conversion		?
Costs incurred during October: direct material		?
Costs incurred during October: conversion		900,000
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
Total cost of October 31 work in process		85,975

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.)