Use process costing in the first production department Sea View, a manufacturer that mass-produces swim masks and it has two departments: Shaping and Insertion. Direct materials are added at the beginning of the Shaping process. Conversion costs are added evenly throughout each process. Data from the month of October for the Shaping Department are as follows: During October, the Shaping Department incurs the following costs: $ 0 140,000 Beginning work in process inventory..... Direct materials............. Conversion costs: Direct labor Manufacturing overhead.... Total conversion costs Total costs to account for........ $21,250 46,750 68,000 $208,000 Units: The Shaping Department had no masks in the beginning work process inventory. During the month, the Shaping Department began work on 50,000 masks. The Shaping department reports that it completed and transferred out 40,000 masks to the Insertion Department during October. There are 10,000 masks still in the Shaping Department's ending work in process inventory on October 31. These masks are only 25% of the way through the shaping process on October 31. 1. Summarize the flow of physical units 2. Compute output in terms of equivalent units. 3. Summarize total costs to account for. 4. Compute the cost per equivalent unit. 5. Assign total costs to units completed and to units in ending work in process inventory