Case 2 (3.5 Marks) Zero beginning inventory, materials introduced in middle of process. Amira-Abeer Plastics Company has a mixing and a refining department. Its process costing system in the mixing department includes direct materials cost and conversion costs. The following data pertain to the mixing department for October 2020. a) Assume that the work in process, beginning --- on October 1, 2020. b) During July 40,000 units were placed into production and 30,000 units were fully completed and transferred during the current period. at the end of the month. c) Work in process of the remaining 10,000 units were 100% completed as to direct materials and only 42% completed as to conversion costs. Required: Determine the equivalent units as to direct materials and conversion costs for October Answer (Step 1) (Step 2) Equivalent Units Physical Units Flow of Production Materials Conversion costs