Assignment 4 In Class ABC Manufacturing Co. uses a process costing system in its manufacturing operation and reported the following information for the month of October 2021. 20,000 units Work In Process: Beginning inventory, October 1 (80% complete for Materials, 30% Conversion) Added to production during October Completed and transferred out Ending inventory, October, Sunday 31, 2021 (25% complete for Materials, 25% Conversion) 50,000 units 50,000 units 20,000 units Costs Material Conversion $20,000 I $ 40,000 $60,000 $200,000 Beginning inventory, October 1 Added to production Required A. Determine the equivalent units of production (EU) for the first processing department for the month of March B. Calculate the cost per equivalent unit for Materials and for Conversion cost for the month in the first processing department. C. Calculate the cost of Ending WIP inventory D. Calculate the cost of goods completed and transferred out. Copy/paste the above table as many as needed to fill it