Weston Products manufactures an industrial cleaning compound that goes through three processing departmentsgrinding. mixing, and cooking. All raw materials are introduced at the start of work in the grinding department, with conversion costs being incurred evenly throughout the grinding process. The workinprocess Taccount for the grinding department tor May follows: Work in ProcessGrinding Department Inventory, May 1 (23,688 kg, 1f3 Completed and transferred to mixing (? processed) $36,259 kg) $P May costs added: Raw materials (175,886 kg) 184,499 Labour and overhead 321,688 Inventory, May 31 [19,588 kg, 2f3 processed) $? The May 1 workinprocess inventory consists of $24,100 in materials cost and $12,150 in labour and overhead cost. The company uses the weighted average cost method to account for units and costs. Required: 1. Prepare a production report for the Grinding department forthe month. "(Round "Cost per equivalent unit" to 2 decimal places and the rest to the nearest whole number.)" Quantity Schedule and Equivalent Units Kilograms to be accounted for Work in process, May 1 23000 176000 Total kilograms 198.000 Started into production Kilograms accounted for as follows: Transferred to mixing Work in process, May 31 Total kilograms and equivalent units of production Costs per Equivalent Unit Cost Reconciliation Cost accounted for as follows: Transferred to mixing Work in process, May 31: Materials Labour and overhead Total work in process Total cost