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)	32,500	units
Transferred-in costs (from Mixing Department)	$ 45,050
Conversion costs (Processing Department)	13,792
Total WIP cost: August 1	$ 58,842
Current production and costs (August)
Units started	79,500	units
Current costs
Transferred-in costs (from Mixing Department)	$ 96,900
Conversion costs (Processing Department)	62,100
Total current cost: August	$ 159,000
WIP Inventory Processing Department (August 31)
Quantity (20% complete)	17,500	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.

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
Units accounted for:
Completed and transferred out
Units in ending inventory
Mixing
Processing
Total units accounted for
	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
Cost per equivalent unit
Mixing
Processing
Costs accounted for:
Costs assigned to units transferred out
Costs of ending WIP inventory
Total costs accounted for