Work in process, beginning Costs added in current period 33,000 $ 115,000 8,000 $ 50,000 25,000 65,000 Total costs to account for 148,000 $ 90,000 58,000 $ Now calculate cost per equivalent unit for direct materials and conversion costs. (Round the cost per equivalent unit Direct Conversion Materials Costs Costs incurred to date $ 58,000 $ 90,000 100,000 62,500 Divide by equivalent units of work done to date $ 0.58 $ 1.44 Cost per equivalent unit Requirement 2. Assign total costs to units completed (and transferred out) and to units in ending work in process in Total Direct Conversion Production Costs Materials Costs Completed and transferred out Work in process, ending Total costs accounted for Enter any number in the edit fields and then click Check Answer. Equivalent Units Physical Direct Conversion Units Materials Costs Work in process, October 1 20,000 20,000 14,000 Started in October 80,000 Completed and transferred out during October 25,000 25,000 25,000 Work in process, October 31 75,000 75,000 37,500 Degree of completion direct materials, 100%, conversion costs, 70%. Degree of completion: direct materials, 100%; conversion costs, 50%. $ Total Costs for October 2020 Work in process, beginning Direct materials Conversion costs Direct materials added during October Conversion costs added during October 8,000 25,000 33,000 50,000 65,000 $ 148,000 Total costs to account for Dave and Missy Corporation makes interlocking children's blocks in a single processing department. Direct materials are added at the start of production. Conversion costs are added evenly throughout production. Dave and Missy uses the weighted average method of process costing. The following information for October 2020 is available. (Click the icon to view the equivalent unit information.) (Click the icon to view the cost information.) Read the requirements