Hamilton 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 e.o. 2.25.) HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Physical Units Conversion Costs Quantities nits to be accounted for Materials Work in process, October 1 (all materials, 70% conversion costs) Started into production 153,000 173,400 Total units Units accounted for Transfered out Work in process, October 31 (60% materials, 40% conversion costs) 122,400 51,000 173,400 Total units accounted for Costs Materials Costs Total Unit coStS $244,800 $107,100 $351,900 Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, october 1 Started into production $30,600 321,300 $351,9D0 Total costs