Use the following Information to reconcile costs incurred in October. Work-in-process inventory, October 1 Direct materials: 100% complete Conversion: 3e complete Units started during October Units completed during October and transferred out Work-in-process inventory, October 31 Direct materials: 188% complete Conversion: 3e complete Costs incurred during October Direct materials Conversion 4,680 units $11,080 $15,858 18,680 units 17,680 units $59,640 $92,692 Required Using the FIFO method, calculate the following: a. Total equivalent units (to calculate cost per EU). b. Costs per equivalent unit. (Round your answers to 4 decimal places.) c. Cost of goods completed and transferred out (Do no round your intermediate calculations. Round your final answer to the nearest whole dollar.) d. Ending balance of the Work-In-Process Inventory account (Do no round your Intermediate calculations. Round your final answer to the nearest whole dollar.) Direct Materials Conversion Total NA b. 0 Total equivalent units to calculate cost per EU Cost per EU Cost of goods completed and transferred out Ending balance of the WP Inventory account c d