Hamilton Processing Company uses a weighted-average process cost system and manufactures a single productan 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.

Prepare a schedule that shows how the equivalent unlts were computed so that you can complete the "Quantitles: Units accounted ror equlvalent unlts sectlon shown In the productlon cost report, and compute October unlt costs. (Round unit costs to 2 decimat places, e.g. 2.25.) HAMILTON PROCESSING COMPANY Production Cost Report For the Month Ended October 31 Equivalent Units P on Costs Quantities Materials Units to accounted ton Work in process, October Ell materials, 70% conversion costs 22,200 oductian 166.500 88.700 Total units Units accounted for Transferred out 133.200 Work in process, October 31 (60% materlals, 40% converslon costs) 55,500 188.700 Totel units accounted for Conversion Costs Materials Costs Total Unit costs 4382,950 116,550 $266,400 Total Costs Equivalent units Unit costs Work i October 1 33,300 349,650 Started into production $382,950 Total costs