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: 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. \begin{tabular}{|l|r|r|r|} \hline \multirow{2}{*}{ Kilograms accounted for as follows: } & \multicolumn{2}{|c|}{ Equivalent Units (EU) } \\ \cline { 3 - 5 } & Units & Materials & Conversion \\ \hline Work in process, August 1 & & & \\ \hline Work in process, August 31 & & & \\ \hline Total kilograms and equivalent units of production & & & \\ \hline \end{tabular}