The information below (Table "A") pertains to October production for Gate's Company bottling plant, which produces and bottles sports drinks. Each unit consists of a case of 12 bottles: Table A Units Materials Conversion Work in process, October 1 2,000 70% complete 60% complete Started in October 10,000 To account for 12,000 Completed and transferred out 8,000 100% complete 100% complete Work-in-progress, October 31 4,000 40% complete 25% complete Accounted for 12,000 Costs, beginning of October $1,050 $3,240 Added during October 8,200 22,620 To be accounted for $9,250 $25,860 Required: 1. Using the weighted-average method, determine the number of equivalent units of production for materials and conversion during October. 2. Determine the cost per equivalent unit for materials and conversion for October and the total cost per equivalent unit. (Round to two digits after the decimal point). 3. Determine whether the cost per equivalent unit for materials and conversion increased or decreased from the previous month