Mino Inc. manufactures chocolate syrup in three departments: Cooking, Mixing, and Bottling. Mino uses the weighted average method. The following are cost and production data for the cooking department for April (Note: Assume that units are measured in gallons.): Production: Units in process, April 1, 60% complete 24,500 Units completed and transferred out 49,000 Units in process, April 30, 20% complete 7,500 Costs: WIP, April 1 $ 90,600 Costs added during April 232,600 Required: Prepare a production report for the cooking department. Round cost per equivalent unit value to the nearest cent and use rounded value in intermediate calculations.