Terminal Industries $($TI$)$ produces a product using three departments: Mixing, Processing, and Filtering. New material is added only in the Mixing Department. The following information is given for the Processing Department for August. TI uses process costing.

$\backslash$table$[[$WIP Inventory Processing Department: August $1,],[$Quantity $(60\%$ complete$),30,000$ units$],[$Transferred$-$in costs $($from Mixing Department$),38,850],[$Conversion costs $($Processing Department$),13,692],[$Total WIP cost: August $1,$$$52,542$