18-29. WEIGHTED-AVERAGE METHOD, ASSIGNING COSTS. 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. a Degree of completion: direct materials, 100%; conversion costs, 80%. b Degree of completion: direct materials, 100%; conversion costs, 30%. 1. Calculate cost per equivalent unit for direct materials and conversion costs. 2. Summarize total costs to account for and assign them to units completed (and transferred out) and to units in ending work-inprocess inventory