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) Transferred-in costs (from Mixing Department) Conversion costs (Processing Department) Total WIP cost: August 1 Current production and costs (August) Units started Current costs Transferred-in costs (from Mixing Department) Conversion costs (Processing Department) Total current cost: August WIP Inventory Processing Department (August 31) Quantity (20% complete) Transferred-in costs (from Mixing Department) Conversion costs (Processing Department) Total WIP cost: August 31 28,000 units $ 33,890 13,612 $47,502 75,000 units $82,500 53,060 $ 135,560 13,000 units 22 ?? Required: Complete the production cost report for August using FIFO. Note: Round "Cost per equivalent unit" to 2 decimal places. Flow of units Units to be accounted for Beginning WIP inventory Units started this period Total units to account for Units accounted for Completed and transferred out From beginning WIP inventory Mixing Processing Started and completed currently Units in ending WIP inventory Mixing Processing Total units accounted for Flow of costs: Costs to be accounted for: Equivalent Units Physical Units Mixing Department Processing Department 0 0 0 0 Total Mixing Processing Department Department Flow of costs Costs to be accounted for Costs in beginning WIP inventory Mixing Total Processing Department Department Current period costs Total costs to be accounted for $ 0 $ 0 $ 0 Cost per equivalent unit Mixing Processing Costs accounted for: Costs assigned to units transferred out. Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Mixing Processing Current costs of units started and completed: Mixing Processing Total costs transferred out Cost of ending WIP inventory Mixing $ 0 $ 0 $ 0 Processing Total costs accounted for $ 0 $ 0 $ 0