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:

Use a production cost report using the weighted-average method.

	Physical Units	Equivalent Units
		Mixing Department	Finishing Department
Flow of units:
Units to be accounted for:
Beginning WIP inventory
Units started this period
Total units to account for	0
Units accounted for:
Completed and transferred out
Units in ending inventory
Mixing
Finishing
Total units accounted for	0	0	0

	Total	Direct Materials	Conversion Costs
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory
Current period costs		0	0
Total costs to be accounted for	$0	$0	$0
Cost per equivalent unit
Mixing
Finishing
Costs accounted for:
Costs assigned to units transferred out		$0	$0
Costs of ending WIP inventory		0	0
Total costs accounted for	$0	$0	$0