Marigold 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.) MARIGOLD PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process. October 1 23,200 (all materials. 70% conversion October 1 (all materials, 70% conversion costs) Started into production Total units Units accounted for Transferred Work in out process, October 31 (60% materials, 40% conversion costs) Total units accounted for 23,200 174,000 197,200 139,200 58,000 197,200 costs) Total units accounted for Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, October 1 Started into production Total costs 197,200 Materials $278,400 Conversion Costs $121,800 $ Total $400,200 $34,800 365,400 $400,200