ZanyBrainy 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. ZanyBrainy 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.) E: (Click the icon to view the cost information.) Read the requirements Data Table Requirement 1. Summarize total Begin by summarizing total costs | Completed and transferred out Work in process, ending Equivalent Units Physical Direct Conversion Units Materials Costs Work in process, October 1 12,000 12,000 9.600 Started in October 48.000 Completed and transferred out during October 55,000 55,000 55,000 Work in process, October 31 5.0000 5,000 1,500 Degree of completion: direct materials, 100%; conversion costs, 80% Degree of completion: direct materials, 100%; conversion costs, 30%. Total costs to account for Print Done * . X Data Table Total Costs for October 2020 Work in process, beginning Direct materials Conversion costs Direct materials added during October Conversion costs added during October $ 5,760 14,825 $ 20,585 25,440 58,625 Total costs to account for $ 104,650 Print Done Requirement 1. Summarize total costs to account for and calculate cost per equivalent unit for direct materials and conversion costs. Begin by summarizing the total costs to account for. Total Direct Conversion Production Costs Materials Costs Work in process, beginning Costs added in current period Total costs to account for Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit amounts to the nearest cent.) Direct Conversion Materials Costs Costs incurred to date Divide by equivalent units of work done to date Cost per equivalent unit Requirement 2. Assign total costs to units completed (and transferred out) and to units in ending work in process. Total Direct Conversion Production Costs Materials Costs Completed and transferred out Work in process, ending Total costs accounted for