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$)28,000$ units

Transferred$-$in costs $($from Mixing Department$)$ $ $52,390$

Conversion costs $($Processing Department$)15,512$

Total WIP cost: August $1$ $ $67,902$

Current production and costs $($August$)$

Units started $75,000$ units

Current costs

Transferred$-$in costs $($from Mixing Department$)$ $ $125,670$

Conversion costs $($Processing Department$)72,060$

Total current cost: August $ $197,730$

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

Quantity $(20\%$ complete$)13,000$ units

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

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

Total WIP cost: August $31??$