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 signlficantly 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$)$

$$239,055$

Refining conversion costs

Refining conversion costs $9,676$

Current work $(55,300$ units started$)$ $$900,625$

Mixing costs $103,140$

The ending Inventory has $14,200$ units, which are $90$ percent complete with respect to Refining Department costs.

Requlred:

Complete the production cost report using the weighted$-$average method.

Note: Round "Cost per equlvalent unit" to $2$ decimal places.