Beverly Plastics produces a part used in precision machining. The part is produced in two departments: Mixing and Refining. The raw materlal Is Introduced Into the process In the Mixing Department. The cost of the materlal fluctuates significantly month to month based on market conditions. Information on costs and operations in the Refining Department for September follow:

WIP inventory$=$Refining

Beginning inventory

$(17,500$ units, $10$X complete with respect to Refining costs$)$

Iransferred$-$in costs $($fron Mixing$)$

$ $243,055$

Refining conversion costs

$9,676$

Current work $(55,300$ units started$)$

Mixing costs

Refining costs

$$94,625$

$103,140$

The ending Inventory has $14,600$ units, which are $90$ percent complete with respect to Refining Department costs.

Requlred:

Complete the production cost report using the welghted$-$average method.

Note: Round "Cost per equlvalent unit" to $2$ declmal places.

$\backslash$table$[[,\backslash$table$[[$Phystieal$],[$Units$]],$Equivalent Units$],[,\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Refining$],[$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:$],[$Completed and transferred out$],[$Units in ending inventory$],[$Mixing$],[$Refining$],[,0,0,0],[,$Total,$\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Refining$],[$Department$]]],[$Flow of costs:$],[$Costs to be accounted for:,,,$re$

Would really appreicate your help