Beveriy Plastics produces a part used in precision machining. The part is produced in two departments: Mixing and Refining The raw material is introduced into the process in the Mixing Department. The cost of the material fluctuates significanitly month to month based on market conditions. Information on costs and operations in the Refining Department for September follow: The ending inventory has 15,300 units, which are 90 percent complete with respect to Refining Department costs. Required: o. Complete the production cost report using the FIFO method. Note: Round "Cost per equivalent unit" to 2 decimal places. Total costs to be accounted for Cost per equivalent unit \begin{tabular}{|l|} \hline Mixing \\ \hline Refining \\ \hline Costs accounted for: \\ \hline \end{tabular} \begin{tabular}{|} Costs assigned to units transferred out: \\ Costs from beginning WIP inventory \\ \hline Current costs added to complete beginn \end{tabular} Current costs added to complete beginning WIP inventory \begin{tabular}{|l|} \hline Mixing \\ \hline Refining \\ \hline \end{tabular} Current costs of units started and completed: Mixing Refining Total costs transferred out Cost of ending WIP inventory Mixing Refining Total costs accounted for