Carlson Company manufactures a product that passes through two processes: Mixing and Packaging. The costs incurred for the Mixing Department for September follow:

Work-in-process, Sept. 1:

Units (40 percent complete)	7,500
Direct materials	5,000
Direct labor	3,000
Overhead	2,000

During Sept., 75,000 units were completed and transferred to Packaging. The following costs were incurred by the Mixing Department during September:

Direct materials	50,000
Direct labor	30,000
Overhead	12,000

There were 9,000 units that were 70 percent complete remaining in the Mixing Department at Sept. 30. Use the weighted average method and round unit costs to 2 decimal places.

Required:

a. Determine the equivalent units in process for September.

b. Determine the Total Costs To Account For in September.

c. Determine the costs per equivalent unit assuming all costs are added uniformly during the mixing process.

d. Determine the Accounting for Total Costs.