Problem 21-6A Hamilton Processing Company uses a weighted-average process cost system and manufactures a single productan 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. 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.) HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Quantities Physical Units Materials Conversion Costs Units to be accounted for Work in process, October 1 (all materials, 70% conversion costs) 22,400 Started into production 168,000 Total units 190,400 Units accounted for Transferred out 134,400 134400 134400 Work in process, October 31 (60% materials, 40% conversion costs) 56,000 80640 53760 Total units accounted for 190,400 Costs Materials Conversion Costs Total Unit costs Total Costs $268,800 $117,600 $386,400 Equivalent units Unit costs $ $ $ Costs to be accounted for Work in process, October 1 $33,600 Started into production 352,800 Total costs $386,400 Complete the Cost Reconciliation Schedule part of the production cost report below. Cost Reconciliation Schedule Costs accounted for Transferred out $ Work in process, October 31 Materials $ Conversion costs Total costs $