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: Direct materials $0 Conversion Costs $18,300 Physical Transferred- Testing Department units in Costs Work-in-process, beginning inventory, October 1* 1,500 $10,875 Transferred in during October 10,500 Completed and transferred out 7,500 Work-in-process, ending inventory, October 31" 4,500 Total costs added during October $78,750 * Degree of completion: direct materials, 0%; conversion costs, 35% * Degree of completion: direct materials, 100%; conversion costs, 70% $63,000 $129,600 Required: 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