The following operating and cost data occurred during October: October 1, Inventory: 30,000 units Direct materials .......$60,000 Direct labor .......... 7,500 Overhead 15,000 October 31, Inventory: Units started during Oct.: 20,000 units 100% complete for materials and 30% complete for direct labor and overhead 40,000 units October production costs: Direct materials... Direct labor. Overhead. $110,000 28.900 57,800 Hint: Oct 1 inventory is the beginning WIP Oct 31 inventory is the ending WIP Oct. production costs are the costs for the units started. Calculate the cost per EUP for March. Then calculate the total cost for the unit completed and the cost remaining in WIP.