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)	$ 33,890
Conversion costs (Processing Department)	13,612
Total WIP cost: August 1	$ 47,502
Current production and costs (August)
Units started	75,000	units
Current costs
Transferred-in costs (from Mixing Department)	$ 82,500
Conversion costs (Processing Department)	53,060
Total current cost: August	$ 135,560
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	28,000
Units started this period	75,000
Total units to account for	103,000
Units accounted for:
Completed and transferred out
From beginning WIP inventory	28,000
Mixing		0
Processing			11,200
Started and completed currently	62,000	62,000	62,000
Units in ending WIP inventory	13,000
Mixing		13,000
Processing			2,600
Total units accounted for	103,000	75,000	75,800
	Total	Mixing Department	Processing Department
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory	$47,502	$33,890	$13,612
Current period costs	135,560	82,500	53,060
Total costs to be accounted for	$183,062	$116,390	$66,672
Cost per equivalent unit
Mixing
Processing
Costs accounted for:
Costs assigned to units transferred out:
Costs from beginning WIP inventory	$47,502	$33,890	$13,612
Current costs added to complete beginning WIP inventory
Mixing		0
Processing
Current costs of units started and completed:
Mixing
Processing
Total costs transferred out	$47,502	$33,890	$13,612
Cost of ending WIP inventory
Mixing
Processing
Total costs accounted for	$47,502	$33,890	$13,612