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.)