Following is information about the assembly department of a company: 1. There were 200,100 units in work in process inventory on August 1 . With respect to units transferred in, 100% were complete and costs incurred amounted to $126,500. With respect to conversion, 90% of the units were complete and costs incurred amounted to $52,800. 2. 505,000 units were transferred in from the cutting department during August. 3. 567,600 units were completed during August and transferred to the finished goods inventory. 4. During August, costs incurred were as follows: $522,192 for units transferred in from cutting, $1,050,060 for direct materials used, and $146,355 for conversion costs. 5. There are 137,500 units in work in process inventory on August 31. With respect to the units transferred in, 100\% are complete and 70% are complete with respect to conversion. Prepare a production cost report. (Round unit costs to 7 decimal places, e.g. 0.1287345 and all other answers to 0 decimal places, e.g. (5,275. Costs in August Equivalent units Unit cost Costs to be accounted for: Work in process inventory, Aug. 1 Started into production Costs to be accounted for Completed and transferred out Work in process inventory, Aug. 31 Transferred in Conversion costs Total costs accounted for