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)	$ 237,055
Refining conversion costs	9,676
Current work (55,300 units started)
Mixing costs	$ 898,625
Refining costs	103,140

The ending inventory has 22,900 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}{|c|c|c|c|} \hline & Physical & Equival & nt Units \\ \hline & Units & \begin{tabular}{c} Mixing \\ Department \end{tabular} & \begin{tabular}{c} Refining \\ Department \end{tabular} \\ \hline Flow of units: & & & \\ \hline Units to be accounted for: & & & \\ \hline Beginning WIP inventory & & & \\ \hline Units started this period & & & \\ \hline Total units to account for & 0 & & \\ \hline Units accounted for: & & & \\ \hline Completed and transferred out & & & \\ \hline From beginning WIP inventory & & & \\ \hline Mixing & & & \\ \hline Refining & & & \\ \hline Started and completed currently & & & \\ \hline Units in ending WIP inventory & & & \\ \hline Mixing & & & \\ \hline Refining & & & \\ \hline Total units accounted for & 0 & 0 & 0 \\ \hline & Total & \begin{tabular}{c} Mixing \\ Department \end{tabular} & \begin{tabular}{c} Refining \\ Department \end{tabular} \\ \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 \end{tabular} \begin{tabular}{|l|l|l|l|} \hline Costs assigned to units transferred out: & & \\ \hline Costs from beginning WIP inventory & & & \\ \hline Current costs added to complete beginning WIP inventory & & \\ \hline Mixing & & & \\ \hline Refining & & & \\ \hline Current costs of units started and completed: & & & \\ \hline Mixing & $ & & \\ \hline Refining & & $ & \\ \hline Total costs transferred out & & & \\ \hline Cost of ending WIP inventory & & & \\ \hline Mixing & & & \\ \hline Refining & $ & $ & \\ \hline Total costs accounted for & & $ & \\ \hline \end{tabular}