Please Help with last part the red mark means have to be with formula.

Production Report Alfombra Inc. manufactures throw rugs. The throw-rug department weaves cloth and yarn into throw rugs of various sizes. Alfombra uses the weighted average method. Materials are added uniformly throughout the weaving process. In August, Alfombra switched from FIFO to the weighted average method. The following data are for the throw-rug department for August: 40,000 120,000 40,000 Production: Units in process, August 1, 60% complete Units completed and transferred out Units in process, August 31, 60% complete Costs: WIP, August 1 Current costs Total $144,000 604.800 $748,800 Refer to the information for Alfombra Inc. above. The owner of Alfombra insisted on a formal report that provided all the details of the weighted average method. In the manufacturing process, all materials are added uniformly throughout the process. Production Report For the Month of August (Weighted Average Method) UNIT INFORMATION Physical flow: Units to accounts for.... Units in beginning WIP Units started Total units to account for 40,000 120,000 160,000 Units accounted for: Units completed Units in ending WIP.... Total units accounted for 120,000 40,000 160,000 1 Equivalent units: Units completed.. Units in ending WIP Total equivalent units 120,000 24,000 144,000 COST INFORMATION $ Costs to account for: Beginning WIP Added by department Total cost to account for 144,000 604,800 748,800 $ Cost per equivalent unit $ 5.20 Transferred Out Ending WIP Total Costs accounted for Goods transferred out Goods in ending WIP Total costs accounted for