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: Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period Total units to account for Inits accounted for: ompleted and transferred out From beginning WIP inventory Mixing Refining Started and completed currently Units in ending WIP inventory Mixing Refining Total units accounted for \begin{tabular}{|c|c|c|} \hline 72,800 & 55,300 & 3,060 \\ \hline Total & Mixing Department & Refining Department \\ \hline \end{tabular}