Beverly 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 fuctuates significantly month to month based on market conditions. Information on costs and operations in the Refinina Deoartment for Sontomhar follow: The ending inventory has 14,500 units, which are 90 percent complete with respect to Refining Department costs. Required: a. Complete the production cost report using the FiFO method. Note: Round "Cost per equivalent unit" to 2 decimal places