6) Yarmouth Company produces a liquid solvent in two departments: Mixing and Finishing. Accounting records at Yarmouth show the following information for Finishing operations for February (no new material is added in the Finishing Department):

WIP inventoryFinishing
Beginning inventory (10,700 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	123,670
Finishing conversion costs		8,003
Current work (99,400 units started)
Mixing costs		944,300
Finishing costs		472,867

The ending inventory has 14,700 units, which are 50 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs.

BOTH OF THE BELOW CHARTS ARE REQUIRED: a. Complete the production cost report using the FIFO method. (Round "Cost per equivalent unit" to 2 decimal places.)

Physica Units Equivalent Units Mixing Finishing Departmen Department Flow of units: Units to be accounted for Beginning WIP inventory Units started this period Total units to account for 0 Units accounted for: transferred out inventory Completed and From beginning WIP Mixing Finishing Started and completed currently Units in ending WIP inventory Mixing Finishing Total units accounted for 0 0 0