Brain 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. Brain Corporation uses the weighted average method of process costing. The following information for October 2019 is available. Physical Units Work in process, October 1 12000a Started in October 48,000 55.000 Completed and transferred out during October Work in process, October 31 5,000 Degree of completion: direct materials, 100%; conversion costs, 80% "Degree of completion direct materials, 100%; conversion costs, 30% Total Costs for October 2019 Work in process, beginning Direct materials $5,760 Conversion costs 14,825 $ 20,585 25,440 Direct materials added during October Conversion costs added during October 58,625 Total costs to account for $104,650 Required: a. Calculate the equivalent units for direct materials and conversion costs for October 2010, showing the physical units in the first column. (8 marks) b. Summarize the total costs to account for, calculate the cost per equivalent unit for direct materials and conversion costs, and assign costs to the units completed (and transferred out) and units in ending work in process for October 2010 (14 marks) c. Identify the issues that the manager of Brain Corporation should focus on when reviewing the calculation of equivalent nits. (8 marks) (Total: 30 marks)