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 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% complete with respect to Refining costs) Transferred-in costs (from Mixing) Refining conversion costs Current work (55,300 units started) Mixing costs Refining costs $ 241,055 9,676 $ 902,625 103,140 The ending inventory has 14,400 units, which are 90 percent complete with respect to Refining Department costs. Required: Complete the production cost report using the weighted-average method. Note: Round "Cost per equivalent unit" to 2 decimal places. Beginning WIP inventory Units started this period Total units to account for 17,500 55,300 72,800 Units accounted for: Completed and transferred out 55,300 55,300 55,300 Units in ending inventory 14,400 Mixing 14,400 Refining Total units accounted for 12,960 69,700 69,700 68,260 Mixing Refining Total Department Department Flow of costs: Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit Mixing Refining Costs accounted for: Costs assigned to units transferred out Costs of ending WIP inventory Total conte counted for $ 0 0 $ 0 9 P