The information below (Table "A") pertains to October production for Gate's Company bottling plant, which produces and bottles sports drinks. Each unit consists of a case of 12 bottles: Table A Materials 70% complete Conversion 60% complete Work in process, October 1 Started in October To account for Completed and transferred out Work-in-progress, October 31 Accounted for Costs, beginning of October Added during October To be accounted for Units 2,000 10,000 12,000 8,000 4,000 12,000 100% complete 40% complete 100% complete 25% complete $1,050 8,200 $9.250 $3,240 22,620 $25,860 Required: 1. Using the weighted-average method, determine the number of equivalent units of production for materials and conversion during October. 2. Determine the cost per equivalent unit for materials and conversion for October and the total cost per equivalent unit. (Round to two digits after the decimal point). 3. Determine whether the cost per equivalent unit for materials and conversion increased or decreased from the previous month