Nogel Ltd. has two processing departments (assembly and testing) and uses the FIFO method of process costing. Conversion costs are added evenly during the production process. Direct materials are added at the end of the production process. In October, the following data were recorded for the testing department: Testing Department Work-in-process, beginning inventory, October 1* Transferred in during October Completed and transferred out Work-in-process, ending inventory, October 31^ Total costs added during October Physical units 1,500 10,500 7,500 4,500 Transferred- in Costs $10,875 $78,750 * Degree of completion: direct materials, 0%; conversion costs, 35% ^ Degree of completion: direct materials, 100%; conversion costs, 70% Required: Direct Conversion materials Costs $0 $18,300 $63,000 $129,600 For October, summarize the total costs to account for, compute the cost per equivalent unit for transferred-in, direct materials, and conversion costs, and assign costs to units completed and transferred out and to units in ending work-in-process.