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.)

HAMILTON PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31
				Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs
Units to be accounted for
Work in process, October 1 (all materials, 70% conversion costs)		23,200
Started into production		174,000
Total units		197,200
Units accounted for
Transferred out		139,200
Work in process, October 31 (60% materials, 40% conversion costs)		58,000
Total units accounted for		197,200
Costs				Materials		Conversion Costs		Total
Unit costs
Total Costs				$ 278,400		$ 121,800		$ 400,200
Equivalent units
Unit costs				$		$		$
Costs to be accounted for
Work in process, October 1								$ 34,800
Started into production								365,400
Total costs