Hamilton Processing Company uses a weighted average process cost system and manufactures a single product-an 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. *(a) 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.) HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Physical Conversion Units Materials Costs Quantities 22,400 Units to be accounted for Work in process, October 1 (all materials, 70% conversion costs) Started into production Total units 168,000 190,400 Units accounted for Transferred out 134,400 Work in process, October 31 (60% materials, 40% conversion costs) 56,000 Total units accounted for 190,400 Conversion Costs Costs Materials Total Unit costs Total Costs $268,800 $117,600 $386,400 Equivalent units Unit costs $ $ $ Costs to be accounted for Work in process, October 1 Started into production $33,600 352,800 Total costs $386,400