Sunland 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. (a) 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 O decimal places, e.g. 125.) Quantities Mixing and Cooking Department Production Cost Report For the Month Ended October 31, 2022 Physical Units Materials Units to be accounted for Work in process, October 1 23,200 (all materials, 70% conversion costs) Started into production 174,000 Total units to be accounted for 197,200 Units accounted for Completed and transferred out 139,200 Work in process, October 31 (60% materials, 40% conversion costs) Total units accounted for 58,000 197 200 Equivalent Units Conversion Costs Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, October 1 Started into production Total costs to be accounted for $ Materials $313,200 Conversion Costs $121,800