Sheridan 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. Mixing and Cooking Department Production Cost Report For the Month Ended October 31, 2022 Equlvalent Units Quantities Phrsical Units. Materlals Converilion Units to be accounted for Workin process, October 1 (alimaterials 70% corversion costs) 18.600 Started into production 138.000 Total units to be accounted for 156,400 Units accounted for Completed and transferred out 110.400 Work in proceis, October 31 Total units accounted for 156.400 Costs Materials. Costs Total Uhitcosts Total Costs $220000 $96.000 3317,400 Equivalent units Lint costs Costs to be sccounted for Workin process, October 1 327,000 started inte production 289800 Fotalconts to be accounted for 5017,400