ZanyBrainy Corporation makes interiocking children's blocks in a single processing department. Direct materials are added at the start of production. Comversion costs are added evenly throughout production. Zanylirainy uses the weighted-average method of process costing. The following information for October 2017 is available (Click the loon to view the equivalent unit information) (Click the loon to view the oost information) Read the requirements Requirement 1. Summarize total oosts to acoount for and calculate cost per equivalent unit for direct materals and conversion costs Begin by summarizing the total costs to account for Conversion Total Direct Costs Production Costs Materials Total costs to account for by surmmarizing the totalcosts to acoount for. Data Table Data Table Total Costs for October 2017 Equivalent Units Work in process, beginning costs Physical Direct Conversion Direct materials $ 5,760 Materials 12,000 12,000 48,000 55,000 55,000 Units Costs Conversion costs 14,825 $ 20,585 Work in process, October 1 Started in October Completed and transferred out during October 9,600 Direct materials added during October Conversion costs added during October 25,440 55,000 Work in process, October 31 "Degree of completion: direct materials, 100 % ; conversion costs, 80 % Degree of completion: direct materials, 100 % ; conversion costs, 30 % 5,000 5,000 58,625 1,500 $ 104,650 Total costs to account for Print Print Done Done