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. The following information for October 2017 is available.

Physical
Units
Work in process, October 1 12,000a
Started in October 48,000
Completed and transferred out during 55,000
October
Work in process, October 31 5,000b
a
Degree of completion: direct materials, 100%; conversion costs, 80%.
b
Degree of completion: direct materials, 100%; conversion costs, 30%.

Total Costs for October 2017

Work in process, beginning
Direct materials $ 5,760
Conversion costs 14,825 $ 20,585
Direct materials added during October 25,440
Conversion costs added during October 58,625
Total costs to account for $104,650

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.