17-29 Weighted-average method, assigning costs. ZanyBrainy Corporation makes interlocking chil- dren'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 2017 is available. Equivalent Units Direct Conversion Materials Costs 12,000 9,600 Work in process, October 1 Started in October Completed and transferred out during October Work in process, October 31 Physical Units 12,000 48,000 55,000 5,000 55,000 5,000 55,000 1,500 Degree of completion: direct materials, 100%; conversion costs, 80%. Degree of completion: direct materials, 100%; conversion costs, 30%. Total Costs for October 2017 Work in process, beginning Direct materials Conversion costs Direct materials added during October Conversion costs added during October Total costs to account for $5,760 14,825 $ 20,585 25,440 58,625 $104,650 Required 1. Calculate the cost per equivalent unit for direct materials and conversion costs. 2. Summarize the total costs to account for, and assign them to units completed (and transferred out) and to units in ending work in process