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)	31,500	units
Transferred-in costs (from Mixing Department)	$ 42,570
Conversion costs (Processing Department)	13,752
Total WIP cost: August 1	$ 56,322
Current production and costs (August)
Units started	78,500	units
Current costs
Transferred-in costs (from Mixing Department)	$ 93,700
Conversion costs (Processing Department)	60,100
Total current cost: August	$ 153,800
WIP Inventory Processing Department (August 31)
Quantity (20% complete)	16,500	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.