Victory Corporation makes interlocking children's blocks in a single processing department Direct materials are added at the start of production Conversion costs are added evenly throughout production. Victory uses the weighted average method of process costing. The following information for October 2020 is available. Click the icon to view the equivalent unit information.) (Click the icon to view the cost information.) Read the resuirements Data table Requirement 1. Summarize total costs to account for and calculate cost per equivalent unit for direct materials and conversion costs. Begin by summarizing total costs to account for Total Costs for October 2020 Total Direct Conversion Work in process, beginning Direct materials S Production Costs Materials Costs 9,000 40,000 S Conversion costs Direct materials added during October Conversion costs added during October 49.000 60,000 80,000 Total costs to account for S 189.000 Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit amounts to the nearest cent.) Total costs to account for Direct Materials Conversion Costs Print Done Divide by L Cost per equivalent unit - X Data table Requirement 2. Assign total costs to units completed (and transferred out) and to units in ending work in process inventory Total Direct Conversion Production Costs Materials Costs Completed and transferred out Equivalent Units Work in process, ending Conversion Costs 38,250 Total costs accounted for Physical Direct Units Materials Work in process, October 1 45,000 45.000 Started in October 30,000 Completed and transferred out during October 50,000 50,000 Work in process, October 31 25,000 25,000 Degree of completion. Cinecl leta 100, currversiuri custs, 65% Degre of completion diront matemats 100% atversion ansts, 50% 50.000 12,500 Next