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.

Required:

Flow of units:Units to be accounted for:Beginning WIP inventoryUnits started this periodTotal units to account forUnits accounted forCompleted and transferred outFrom beginning WIP inventoryMixingProcessingStarted and completed currentlyUnits in ending WIP inventoryMixingProcessingTotal units accounted forFlow of costs:PhysicalUnitsTotalEquivalent UnitsMixingDepartmentMixingDepartmentProcessingDepartment$0$ProcessingDepartment

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$),28,000$ units$],[$Transferred$-$in costs $($from Mixing Department$),$$$37,100$