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.

1. 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).

1. Determine whether the cost per equivalent unit for materials and conversion increased or decreased from the previous month.