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 imventory

$(17,500$ units, $165$ complete with respect to Refining costs$)$

Transferred$-$in costs $($from Mixing$)$

Refining corrversion costs

$$257,055$

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

Mixing costs

Refining costs

$$918,625$

$183,140$

The ending Inventory has $16,000$ 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.

$\backslash$table$[[,\backslash$table$[[$Physical$],[$Units$]],$Equivalent Units$],[,\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Refining$],[$Department$]]],[$Flow of units:$],[$Units to be accounted for.$],[$Beginning WP 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 WP inventory$],[$Mixing$],[$Refining$],[$Total units accounted for$],[,$Total,$\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Refining$],[$Department$]]],[$Flow of costs:$],[$Costs to be accounted for:$],[$Costs in beginning WP 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 from beginning,,,$],[$Current costs added,,,$],[$Mixing$,,,],[$Refining$,,,],[$Current costs of units st:$,,,],[$Mixing$,,,],[$Refining$,,,],[$Total costs transferred out,,,$],[$Cost of ending WP inve,,,$],[$Mixing$,,,],[$Refining$,,,],[$Total costs accounted for,,,$]]$