WIP, October 1. 50,000 units DM 60% complete 55,440 yuan Conversion 30% complete 54,425 yuan Costs incurred during October DM. 820,400 yuan Conversion. 1,350,600 yuan During October 200,000 units were competed and tranfered out. at the end of the month, 30,000 units ( DM 80% and conversion 50% complete) remain in WIP inventory. Calculate each of the following using weighted average process costing. 1. Equivalent units of DM and conversion. 2. unit costs of DM and conversion 3. cost of goods completed and transferred out during October. 4. Cost of the WIP inventory at October 31