The Blending Department for Tuscon Paints started October with $1,100$ gallons in process and started in production $9,600$ gallons. During the month, $7,100$ gallons were completed and transferred to the next department. Ending work$-$in$-$process was $3,600$ gallons $(100\%$ complete with respect to direct materials and $20\%$ complete for conversion costs$).$ The department uses the weighted$-$average method. The Blending Department incurred the following costs:

View the costs.

$7.$ Prepare a production cost report for the Blending Department for the month of October$($Enter cost per equivalent units to the nearest cent. Abbreviations: EUP $=$ Equivalent Units of Production.$)$

$\backslash$table$[[\backslash$table$[[$Tuscon Paints$],[$Production Cost Report $-$ Blending Department$],[$Month Ended October $31]]],[$UNITS$.,,\backslash$table$[[$Physical$],[$Units$]],$Equialent Units$],[,\backslash$table$[[$Direct$],[$Materials$]],\backslash$table$[[$Conversion$],[$Costs$]]]]$

Units to account for: