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Cullumber 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 0 decimal places, e.g. 125.) CULLUMBER PROCESSING COMPANY Mixing and Cooking Department Production Cost Report For the Month Ended October 31, 2022 Equivalent Units \begin{tabular}{c} Equivalent Units \\ Materials \\ \hline \end{tabular} Units accounted for Completed and transferred out 127,200 Work in process, October 31 (60\% materials, 40% comversion costs) 53.000 Total units accounted for 180.200 Costs Materials Conversion Costs Unit costs Total Costs $286,200 $111,300 Units accounted for Completed and transterred out Work in process, October 31 (60\% materials. 40% conversion costs) 53,000 Total units accounted for IOUiRUU 127,200 Costs 180.200 Unitcosts Total Costs $286.200 Conversion Materials Costs Equivalent units Unit costs Costs to be accounted for Work in process, October 1 Started into production Total costs to be accounted for e'Textbook and Media ferred out ober 31 conversion costs) 53,000 id for 127,200 180,200 for ober 1 on $31,800 ounted for 333,900 $365,700 eTextbook and Media