Wildwood Designs Ltd manufactures bookends. The manufacturing process involves the Production Department and the Quality Control Department, during which each bookend coming out of the Production Department is immediately transferred to the Quality Control Department.The company's process-costing system requires two cost categories being direct materials and conversion costs. Direct materials are added at the beginning of the process when the degree of completion for direct materials is determined. Conversion costs are added evenly during the process.The table below shows the relevant data for the Production Department for October 2019.Physical Units (Bookends)Direct Material CostsConversion CostsWork in process, 1 October 2019 (*)Started during October 2019Completed during October 2019Work in process, 31 October 2019 (**)Costs added during October 201924 00046 00061 6008 400$28 000$76 000$16 000$48 000Note:(*) Degree of completion: 100% for direct materials and 40% for conversion cost(**) Degree of completion: 100% for direct materials and 35% for conversion costRequired:Determine the cost per equivalent unit for the Steelcase Company's direct materials and conversion costs, and the total unit cost for the current period, under the FIFO method.Show all workings. Templates are provided over the page for use.

Wildwood Designs Ltd manufactures bookends. The manufacturing process involves the Production Department and the Quality Control Department, during which each bookend coming out of the Production Department is immediately transferred to the Quality Control Department. The company's process-costing system requires two cost categories being direct materials and conversion costs. Direct materials are added at the beginning of the process when the degree of completion for direct materials is determined. Conversion costs are added ever-iv during the process. The table below shows the relevant data for the Production Department for October 2019. Work in process, 1 October 2019 (*) Started during October 2019 Completed during October 2019 Work in process. 31 October 2019 (\"i Costs added during October 2019 Note: ('1 Degree of completion: 100% for direct materials and 40% for conversion cost (" '1 Degree of completion: 100% for direct materials and 35% for conversion cost Required: Determine the cost per equivalent unit for the Steelcase Company's direct materials and conversion costs, and the total unit oost for the current period, under the FIFO method. Show all workings. Templates are provided over the page for use