Calgary Corporation produces a liquid solvent in two departments: Mixing and Finishing. Assume that Calgary Corporation provides you with the following information for Finishing operations for November (no new material is added in the Finishing Department):

WIP inventoryFinishing
Beginning inventory (10,000 units, 30% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	109,600
Finishing conversion costs		11,006
Current work (98,000 units started)
Mixing costs		862,400
Finishing costs		398,594
The ending inventory has 14,000 units, which are 60 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs.

Required:

(a)	Use a production cost report using the FIFO method. (Round "cost per equivalent unit" to 2 decimal places.)

	Physical Units	Equivalent Units
		Mixing Department	Finishing Department
Flow of units:
Units to be accounted for:
Beginning WIP inventory	10,000
Units started this period	98,000
Total units to account for	108,000
Units accounted for:
Completed and transferred out
From beginning WIP inventory
Mixing
Finishing
Started and completed currently
Units in ending WIP inventory	14,000
Mixing		14,000
Finishing			8,400
Total units accounted for	14,000	14,000	8,400

	Total	Mixing Department	Finishing Department
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory	$120,606	$109,600	$11,006
Current period costs	1,260,994	862,400	398,594
Total costs to be accounted for	$1,381,600	$972,000	$409,600
Cost per equivalent unit
Mixing
Finishing
Costs accounted for:
Costs assigned to units transferred out:
Costs from beginning WIP inventory
Current costs added to complete beginning WIP inventory
Mixing
Finishing
Current costs of units started and completed:
Mixing
Finishing
Total costs transferred out	$0	$0	$0
Cost of ending WIP inventory
Prior department
Department B
Total costs accounted for	$0	$0	$0