Pacific Fisheries, Inc. processes salmon for various distributors. Two departments are involved-processing and packaging. Data relating to kilograms of salmon in processing during August are presented below: Kilograms of Percentage Salmon Work in process, August 1 34,500 Completed* 20% Started into processing during August 388,000 Work in process, August 31 24,500 50% *Labour and overhead only. All materials are added at the beginning of manufacturing in the processing department. Labour and overhead (conversion) costs are incurred uniformly throughout processing. Required: Prepare quantity schedules and a computation of equivalent units for August for the processing department according to the weighted average cost method of accounting for units. Kilograms to be accounted for: Total kilograms Quantity Schedule 0 Kilograms accounted for as follows: Work in process, August 1 Work in process, August 31 Equivalent Units (EU) Units Materials Conversion Total kilograms and equivalent units of production 0 0 0