Hamilton Processing Company uses a weighted-average process cost system and manufactures a single product—a premium rug shampoo and cleaner. 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 shown below. (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.) 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) 27,980 Started into production 209,850 Total units 237,830 Units accounted for Transferred out 167,880 Work in process, October 31 (60% materials, 40% conversion costs) 69,950 Total units accounted for 237,830 Costs Materials Conversion Costs Total Unit costs Total Costs $335,760 $146,895 $482,655 Equivalent units Unit costs $ $ $ Costs to be accounted for Work in process, October 1 $41,970 Started into production 440,685 Total costs $482,655 (b) Complete the “Cost Reconciliation Schedule” part of the production cost report below. Cost Reconciliation Schedule Costs accounted for Transferred out $ Work in process, October 31 Materials $ Conversion costs Total costs $