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 (11,800 units, 30% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	147,760
Finishing conversion costs		15,257
Current work (101,600 units started)
Mixing costs		1,076,960
Finishing costs		591,368

The ending inventory has 15,800 units, which are 50 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. (Round "cost per equivalent unit" to 2 decimal places.)