Nylah, Inc. uses a process costing system. The following operating and cost data occurred during October: October 1, Inventory: October 31, Inventory: Units started during Oct.: 30,000 units 100% complete for materials ($60,000) and 50% complete for direct labor ($7,500) and overhead ($15,000) 20,000 units 100% complete for materials and 30% complete for direct labor and overhead 40,000 units October production costs: Direct materials.. Direct labor.. Overhead... $110,100 28,900 57,800 Materials are added at the beginning of the process. Direct labor and overhead are incurred evenly throughout the process. Prepare the October process cost summary assuming the weighted average method of inventory costing. MacBook Air