NOTE: Save workings for this question either in excel or on paper. Soda Inc. has the following information for its Bottling Department for the month of October: Work in Process Inventory, October 1: 19606 units Direct materials: 100% complete $80,000 Conversion: 20% complete $24,000 Balance in work in process, October 1 $104,000 Units started during October: 50,000 units Units completed and transferred in October: 59496 units Work in Process Inventory, October 31: 10110 units Direct materials: 100% complete Conversion: 70% complete Costs charged to Work in Process in October Direct materials: $152052 Conversion: $252,000 Assume materials are added at the start of processing and the company uses the FIFO method in its process costing system. a. Calculate the equivalent units for Direct Materials and Conversion in the Bottling Department for the month of October. Round your answer to the nearest unit/whole number, e.g. 1234. Equivalent Units for Direct Materials Equivalent Units for Conversion b. Find the total cost assigned to the units in ending work in process inventory. Round your answer to 2 decimal places, e.g. 1234.12. Ending Work in Process $