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.