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: The ending inventory has 14,200 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. \begin{tabular}{|l|l|l|l|} \hline & Total & MixingDepartment & RefiningDepartment \\ \hline Flow of costs: & & & \\ \hline Costs to be accounted for: & & & \\ \hline Costs in beginning WIP inventory & & & \\ \hline Current period costs & & & \\ \hline Total costs to be accounted for & & & \\ \hline Cost per equivalent unit & & & \\ \hline Mixing & & & \\ \hline Refining & & & \\ \hline Costs accounted for: & & & \\ \hline Costs assigned to units transferred out: & & & \\ \hline Costs from beginning WIP inventory & & \\ \hline Current costs added to complete beginning WIP inventory & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & \multirow{2}{*}{PhysicalUnits} & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline & & MixingDepartment & RefiningDepartment \\ \hline \multicolumn{4}{|l|}{ Flow of units: } \\ \hline \multicolumn{4}{|l|}{ Units to be accounted for: } \\ \hline \multicolumn{4}{|l|}{ Beginning WIP inventory } \\ \hline \multicolumn{4}{|l|}{ Units started this period } \\ \hline Total units to account for & 0 & & 2 \\ \hline Units accounted for: & & & \\ \hline \multicolumn{4}{|l|}{ Completed and transferred out } \\ \hline \multicolumn{4}{|l|}{ From beginning WIP inventory } \\ \hline Mixing & & & . \\ \hline \multicolumn{4}{|l|}{ Refining } \\ \hline \multicolumn{4}{|l|}{ Started and completed currently } \\ \hline \multicolumn{4}{|l|}{ Units in ending WIP inventory } \\ \hline Mixing & & 2 & \\ \hline \multicolumn{4}{|l|}{ Refining } \\ \hline \multirow[t]{2}{*}{ Total units accounted for } & 0 & 0 & 0 \\ \hline & Total & MixingDepartment & RefiningDepartment \\ \hline Flow of costs: & & & + \\ \hline \multicolumn{4}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{4}{|l|}{ Costs in beginning WIP inventory } \\ \hline \multicolumn{4}{|l|}{ Current period costs } \\ \hline Thtal mete tin he armonintert for & s & s & s \\ \hline \end{tabular}