\fInysical Quantities Conversion Units Materials Costs Units to be accounted for Work in process, October 1 (all materials, 70% conversion costs) 24,400 Started into production 183,000 Total units to be accounted for 207,400 Units accounted for Completed and transferred out 146,400 Work in process, October 31 (60% materials, 40% conversion costs) 61,000 Total units accounted for 207,400Wildhorse Processing Company uses the weighted-average method and manufactures a single product-an industrial carpet shampoo used by many universities. The manufacturing activity for the month of October has just been completed. A partially completed production cost report for the month of October for the Mixing and Cooking Department is as follows. Beginning work in process is 100% complete for direct materials and 70% complete for conversion costs. Ending work in process is 60% complete for direct materials and 40% complete for conversion costs. (a) Prepare a schedule that shows how the equivalent units were computed so that you can complete the "Quantities: Units accounted for" equivalent units section shown in the production cost report, and compute October unit costs. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) WILDHORSE PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31, 2022 Equivalent Units Physical Conversion Costs Quantities Units MaterialsCosts Conversion Materials Costs Unit costs Total Costs $292.800 $128, 100 Equivalent units Unit costs $ $ Costs to be accounted for Work in process, October 1 Started into production Total costs to be accounted for