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)	$ 47,980
Conversion costs (Processing Department)	15,212
Total WIP cost: August 1	$ 63,192
Current production and costs (August)
Units started	75,000	units
Current costs
Transferred-in costs (from Mixing Department)	$ 115,920
Conversion costs (Processing Department)	69,060
Total current cost: August	$ 184,980
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	??

Required:

Complete the production cost report for August using FIFO.

Note: Round "Cost per equivalent unit" to 2 decimal places.

	Physical Units	Equivalent Units
		Mixing Department	Processing Department
Flow of units:
Units to be accounted for:
Beginning WIP inventory
Units started this period
Total units to account for	0
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	0	0	0
	Total	Mixing Department	Processing Department
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory
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	$0	$0	$0
Cost of ending WIP inventory
Mixing
Processing
Total costs accounted for	$0	$0	$0