CoursHeroTranscribedText: 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. Equivalent Units Physical Direct Conversion Units Materials Costs Work in process, October 1 12,000 12,000 9,600 Started in October 48,000 Completed and transferred out during October 55,000 55,000 55,000 Work in process, October 31 5,000 5,000 1,500 a Degree of completion: direct materials, 100%; conversion costs, 80%. Degree of completion: direct materials, 100%; conversion costs, 30%.ASSIGNMENT MATERIAL 145 Total Costs for October 2020 Work in process, beginning Direct materials $ 5,760 Conversion costs 14,825 $ 20,585 Direct materials added during October 25,440 Conversion costs added during October 58,625 Total costs to account for $104,650 1. Calculate cost per equivalent unit for direct materials and conversion costs. Required 2. Summarize total costs to account for and assign them to units completed (and transferred out) and to units in ending work-in-process inventory