Last summer was your first time holding an internship position with Drew-Batson-Turner Company (DBT). During that summer, you were assigned to the Blending Department (one of three processes involved in the production of canned fruits) as an assistant to the department manager At the end of October, the department manager forwarded the following information: Work in Process, October 1 20,000 units Units started in production, 164,000 Ending (incomplete) units, July 31. 24,000 Percent ending (incomplete) units are complete at October 31: Materials . 100% Conversion costs 65% TOTAL Costs incurred: Direct materials $ 101,200 Direct labor 166.000 Overhead 185.000 TOTAL $ 452,200 INSTRUCTIONS The department manager has given you a project requiring that you prepare a report that shows the following for the month of October: a The equivalent units of production for materials and conversion costs. b. The unit cost of production c. The total cost assigned to b) units transferred out and (11) incomplete unit