The T. L. Lin Company manufactures a variety of natural fabrics for the clothing industry in a suburb of Shanghai. The following data pertains to the month of October. Work-in-Process Inventory, October 1 50,000 units Direct materials: 60% complete $55,440 Conversion: 30% complete $54,425 Costs incurred during October Direct materials $820,400 Conversion $1,350,600 During October, 200,000 units were completed and transferred out. At the end of the month, 30,000 units (direct materials 80% and conversion 50% complete) remain in Work-in-Process Inventory. Required Calculate each of the following amounts using the FIFO method. Equivalent units of direct materials and conversion. Costs per equivalent unit for direct materials and conversion