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

Required:

a$.$ Complete the production cost report for August using the weighted$-$average method. Note: Round "Cost per equlvalent unit" to $2$ declmal places.

$\backslash$table$[[$Flow of units:,Physical Units,Equivalent Units$],[\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Processing$],[$Department$]]],[,,],[$Units to be accounted for:$],[$Beginning WIP inventory,$30,500,,],[$Units started this period,$77,500,,],[$Total units to account for,$108,000,,],[$Units accounted for$],[$Completed and transferred out$],[$Units in ending inventory$],[$Mixing$],[$Processing$],[$Total units accounted for$],[,$Total,$\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Processing$],[$Department$]]],[$Flow of costs:$],[$Costs to be accounted for:$],[$Costs in beginning WIP inventory$],[$Cument period costs$],[$Total costs to be accounted for,,$5,5],[$Cost per equivalent unit$],[$Mixing$],[$Prooessing$],[$Costs accounted for:$],[$Costs assigned to units transferred out$],[$Costs of ending WiP inventory$],[$Total costs accounted for,$$,0,$$$,5]]$