Hamilton Processing Company uses a weighted average process cost system and manufactures a single product-an industrial carpet shampoo and cleaner 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: (a) Prepare a schedule that shows how the wivalent 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. (Hound unit costs to 2 decimal places, 9. 2.25 and other answers to decimal places,.. 125.) HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31 Equivalent Units Physical Conversion Quantities Units Materials Costs Units to be accounted for Work in process, October 1 (al material, 70W conversion costs) 21.000 Started into production 157,500 Total units 170,500 126,000 Unite accounted for Transferred out Work in proces, October 31 6046 materials 404 conversion costs) Total units accounted for 52.500 178,500 Transferred out 126,000 52,500 Work in process, October 31 (60% materials, 40% conversion costs) Total units accounted for 178,500 Materials Conversion Costs Total Costs Unit costs Total Costs $ 252,000 $110,250 $362,250 Equivalent units Unit costs $ $ Costs to be accounted for Work in process, October 1 Started into production $31,500 330,750 $362,250 Total co ts Complete the "Cost Reconciliation Schedule" part of the production cost report. Cost Reconciliation Schedule Costs accounted for 329,940 Transferred out Work in process, October 31 Materials 56,160 Conversion costs 17,550 73,710 Total costs 403,650