$\backslash$table$[[,\backslash$table$[[$Physical$],[$Units$]],$Equivalent Units$],[,\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Processing$],[$Department$]]],[$Flow of units:$],[$Units to be accounted for:$],[$Beginning WIP inventory,$28,000,,],[$Units started this period,$75,000$vdots,,$],[$Total units to account for,$103,000,,],[$Units accounted for:$],[$Completed and transferred out$],[$From beginning WIP inventory$],[$Mixing$],[$Processing$],[$Started and completed currently$],[$Units in ending WIP inventory$],[$Mixing$],[$Processing$],[$Total units accounted for,$0,0,0],[$Total$,\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Processing$],[$Department$]]],[$Flow of costs:$],[$Costs to be accounted for:$],[$Costs in beginning WIP inventory$],[$Current period costs$],[$Total costs to be accounted for,$$,$$$,$$Terminal Industries $($TI$)$ produces a product using three departments: Mixing, Processing, and Filtering. New material is added only in the Mixing Department. The following information is given for the Processing Department for August. TI uses process costing.

WIP Inventory Processing Department: August $1$

Quantity $(60\%$ complete$)28,000$ units

Transferred$-$in costs $($from Mixing Department$)$ $ $33,890$

Conversion costs $($Processing Department$)13,612$

Total WIP cost: August $1$ $ $47,502$

Current production and costs $($August$)$

Units started $75,000$ units

Current costs

Transferred$-$in costs $($from Mixing Department$)$ $ $82,500$

Conversion costs $($Processing Department$)53,060$

Total current cost: August $ $135,560$

WIP Inventory Processing Department $($August $31)$

Quantity $(20\%$ complete$)13,000$ units

Transferred$-$in costs $($from Mixing Department$)??$

Conversion costs $($Processing Department$)??$

Total WIP cost: August $31??$

Required:

Complete the production cost report for August using FIFO.

Note: Round "Cost per equivalent unit" to $2$ decimal places.