Texas Company Manufactures a Product Through a Process Where All

Texas Company manufactures a product through a process where all manufacturing costs are added uniformly. Information for October beginning work-in-process follows.
$$\begin{array} { l l } \text { Units (35 percent complete) } & 10,000 \\\text { Direct materials } & \$ 6,000 \\\text { Direct labor } & \$ 7,000 \\\text { Overhead } & \$ 5,000\end{array}$$ $$\begin{array} { l l r } \text { Costs incurred during October: } & \text { Direct materials } & \$ 25,000 \\& \text { Direct labor } & 60,000 \\& \text { Overhead (applied) } & 15,125\end{array}$$ During October, 50,000 units were completed. Also, 5,000 units that were 50 percent complete remained in process at the end of the day on October 31.
Calculate the equivalent units in process and the total cost per equivalent unit using the weighted average method.