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.

WIP Inventory Processing Department: August $1$

Quantity $(60\%$ complete$)31,250$ units

Transferred$-$in costs $($from Mixing Department$)$ $ $41,950$

Conversion costs $($Processing Department$)13,742$

Total WIP cost: August $1$ $ $55,692$

Current production and costs $($August$)$

Units started $78,250$ units

Current costs

Transferred$-$in costs $($from Mixing Department$)$ $ $92,900$

Conversion costs $($Processing Department$)59,600$

Total current cost: August $ $152,500$

WIP Inventory Processing Department $($August $31)$

Quantity $(20\%$ complete$)16,250$ units

Transferred$-$in costs $($from Mixing Department$)??$

Conversion costs $($Processing Department$)??$

Total WIP cost: August $31??$

Required:

a$.$ Complete the production cost report for August using the weighted$-$average method.