Blossom Processing Company uses the weighted-average method and manufactures a single product-an industrial carpet shampoo used by many universities. The manufacturing activity for the month of October has just been completed. A partially completed production cost report for the month of October for the Mixing and Cooking Department is as follow5. Beginning work in process is 100% complete for direct materials and 70% complete for conversion costs. Ending work in process is 60% complete for direct materials and 40% complete for conversion costs. Complete the production cost report for October 2022. Equivalent Units Physical Units Conversion Costs Units to be accounted for Work in process, October 1 (all materials, 70\% comversion costs) 24,800 Started into production Total units to be accounted for Materials 1.5/3 Quantities (all materials. 70% tomversion costs) Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process, October 31 ( 60%6 materials, 40% conversion costs) 62,000 Total units accounted for 148,800 210,800 188000 37200 Hisoon lapmes Conversion Materials: Costs Total 5446.400 s. 170 Ited for October 1 $37.200 luction 390.600 2 accounted for $427,800 Materials Costs Unit costs Total Costs Equivalent units $316.200 $130,200 Unit costs 186000 173600 \( \$ \longdiv { 1 7 0 } \) \( \$ \longdiv { 7 5 } \) Costs to be accounted for Work in process, October 1 Started into production Total costs to be accounted for