Luther Processing Company uses a weighted-average process costing system and manufactures a single product a premium rug shampoo and cleaner. The company has just completed the manufacturing activity for the month of October. A partially completed production cost report for the month of October for the mixing department is shown below. Equivalent Units Physical Quantities Conversion Costs Total Units Materials Units to be accounted for Work in process, October 1 (all materials, 70% conversion costs) 19,600 165,000 Started into production 184,600 Total units Units accounted for Transferred out 137,000 Work in process, October 31 (60% materials, 40% conversion costs) 47,600 184,600 Total units accounted for Costs Unit costs $358,520 $264,896 $93,624 Costs in October Equivalent units Unit costs Costs to be accounted for $31,800 Work in process, October 1 Started into production 326,720 $358,520 Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, October 31 Materials Conversion costs Total costs