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. Tl uses process costing.

WIP Inventory Processing Department: August $1$

Quantity $(60\%$ complete$),28,000$ units

Transferred$-$in costs $($from Mixing Department$)$ $$33,890$

Conversion costs $($Processing Department$)\frac{13,612}{\text{\$}47,502}$

Total WIP cost: August $1,$$$47,{502}_{?}$

Current production and costs $($August$)$ Units started

Current costs

Transferred$-$in costs $($from Mixing Department$)$ $$82,500$

$\backslash$table$[[$Conversion costs $($Processing Department$),53,060],[$Total current cost: August,$$135,560$