ZanyBrainy 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. ZanyBrainy uses the weighted-average method of process costing. The following information for October 2017 is available.

Required:
1. Calculate the cost per equivalent unit for direct materials and conversion costs.
2. Summarize the total costs to account for, and assign them to units completed (and transferred out) and to units in ending work in process.

Equivalent Units PhysicalDirect Conversion Costs 9,600 Uhnins 12,000 48,000 55,000 5,000b Materials Work in process, October 1 Started in October Completed and transferred out during October Work in process, October 31 12,000 55,000 5,000 55,000 1,500 Total Costs for October 2017 Work in process, beginning Direct materials $5,760 Conversion costs Direct materials added during October Conversion costs added during October Total costs to account for 4,825 20,585 25,440 58,625 S104,650