The T. L. Lin Company manufactures a variety of natural fabrics for the clothing industry in a suburb of Shanghai. The following data in Chinese currency called yuan (CNY) pertain to the month of October.

Work-in-Process Inventory, October 1	60,000	units
Direct materials: 50% complete	55,610	yuan
Conversion: 25% complete	63,500	yuan
Costs incurred during October
Direct materials	918,790	yuan
Conversion	1,102,500	yuan

During October, 200,000 units were completed and transferred out. At the end of the month, 40,000 units (direct materials 60% and conversion 50% complete) remain in Work-in-Process Inventory.

Required:

Calculate each of the following amounts using weighted-average process costing.

1. Equivalent units of direct materials and conversion.

2. Costs per equivalent unit for direct materials and conversion.

3. Cost of goods completed and transferred out during October.

4. Cost of the Work-in-Process Inventory at October 31.

(Round "WTAVG Cost per EU" answers to 2 decimal places.)