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 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 Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, October 1 (all materials, 70% conversion costs) 23,000 Started into production 172,500 Total units 195,500 Units accounted for Transferred out 138,000 Work in process, October 31 (60% materials, 40% conversion costs) 57,500 Total units accounted for 195,500 Costs Materials Conversion Costs Total Unit costs Total Costs $276,000 $120,750 $396,750 Equivalent units Unit costs $ $ $ Costs to be accounted for Work in process, October 1 $34,500 Started into production 362,250 Total costs $396,750 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 $