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, 18% complete with respect to Refining costs) Transferred-in costs (from Mixing) Refining conversion costs Current work (55,300 units started) Mixing costs Refining costs $ 240,055 9,676 $ 901,625 103,140 The ending Inventory has 14,300 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. Flow of units: Units to be accounted for. Beginning WIP inventory Units started this period Total units to account for Units accounted for. Completed and transferred out From beginning WP inventory Mixing Refining Started and completed currently Units in ending WIP inventory Mixing Refining Equivalent Units Physical Units Mixing Department Refining Department 0 Total units accounted for 0 Total Mixing Department Flow of costs: Costs to be accounted for: Costs in beginning WIP inventory Current period costs Refining Department 0 Total costs to be accounted for S 0 $ 0 $ Cost per equivalent unit Mixing Refining Costs accounted for: Costs assigned to units transferred out Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Mixing Refining Current costs of units started and completed: Mixing Refining Total costs transferred out Cost of ending WIP inventory Mixing Refining S 0 $ 0 $