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 inventoryRefining
Beginning inventory (17,500 units, 10% complete with respect to Refining costs)
Transferred-in costs (from Mixing)	$ 252,055
Refining conversion costs	9,676
Current work (55,300 units started)
Mixing costs	$ 913,625
Refining costs	103,140

The ending inventory has 15,500 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.

	Physical Units	Equivalent Units
		Mixing Department	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
From beginning WIP inventory
Mixing
Refining
Started and completed currently
Units in ending WIP inventory
Mixing
Refining
Total units accounted for	0	0	0
	Total	Mixing Department	Refining Department
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory
Current period costs
Total costs to be accounted for	$0	$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	$0	$0	$0
Cost of ending WIP inventory
Mixing
Refining
Total costs accounted for	$0	$0	$0