Concord Processing Company uses a weighted-average process cost system and manufactures a single productan industrial carpet shampoo and cleaner 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 follows.

Prepare a schedule that shows how the equivalent units were computed so that you can complete the Quantities: Units accounted for equivalent units section shown in the production cost report, and compute October unit costs. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.)

CONCORD PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31
				Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs
Units to be accounted for
Work in process, October 1 (all materials, 70% conversion costs)		20,800
Started into production		156,000
Total units		176,800
Units accounted for
Transferred out		124,800
Work in process, October 31 (60% materials, 40% conversion costs)		52,000
Total units accounted for		176,800
Costs				Materials		Conversion Costs		Total
Unit costs
Total Costs				$249,600		$109,200		$358,800
Equivalent units
Unit costs				$		$		$
Costs to be accounted for
Work in process, October 1								$31,200
Started into production								327,600
Total costs								$358,800

Complete the Cost Reconciliation Schedule part of the production cost report.

Cost Reconciliation Schedule
Costs accounted for
Transferred out		$
Work in process, October 31
Materials	$
Conversion costs
Total costs		$