Edwina Industrial Products (EIP) manufactures cleaning products. The Grant Street Plant produces a single product in three departments: Mixing. Refining, and Packaging. Additional materials are added in the Refining Process when units are 40 percent complete with respect to conversion. Information for operations in September in the Refining process appear as follows. Work in process on September 1 consisted of 25,000 units with the following costs: Degree of Amount Completion Mixing costs transferred in $ 12,908 190% Costs added in Refining Direct materials $ 27,808 180% Conversion costs 29,320 80% $ 57,120 Work in process September 1 $ 69, 128 During September, 275,000 units were transferred in from Mixing at a cost of $165,000. The following costs were added in Refining in September. Direct materials $ 310, 208 Conversion costs 396, 809 Total costs added $ 707, 808 Refining finished 260,000 units in September and transferred them to Packaging. At the end of September, there were 40,000 units in work-in-process inventory. The units were 20 percent complete with respect to conversion costs. The Refining Department uses the FIFO method of process costing. The Mixing Department at the Grant Street Plant uses the weighted-average method of process costing. If the Mixing Department at the Plant had used the FIFO method, the amount of costs transferred in from Mixing would have been $164,450 for the amount transferred in this month. Required: Prepare a production cost report for September for the Refining Department. Note: Round "Cost per equivalent unit" to 2 decimal places.EDWINA INDUSTRIAL PRODUCTS Refining Department Production Cost Report-FIFO Physical Prior Total Costs units Department Materials Conversion Costs Flow of Production Units Units to be accounted for: Beginning WIP inventory 25,000 Units started this period 275,000 Total units to be accounted for 300,000 Units accounted for: Units completed and transferred out: From beginning inventory 25,000 5,000 Started and completed currently 235,000 235,000 235,000 235,000 Units in ending WIP inventory 10,000 40,000 3,000 Total units accounted for 300,000 275,000 235,000 248,000 Costs to be accounted for: Costs in beginning WIP inventory S 69, 120 5 12,000 $ 27.800 5 29,320 Current period costs 872,000 165,000 310,200 306,800 Total costs to be accounted for $ 941,120 S 177,000 $ 338,000 426,120 Cost per equivalent unit: Prior department costs S 0.60 Materials 1.32 Conversion 1.60 Costs accounted for. Costs assigned to units transferred out: Costs from beginning WIP inventory 69. 1205 12,000 $ 27.800 @ $ 29.320 Current costs added to complete beginning WIP inventory: Prior department costs Materials Conversion Total costs from beginning inventory S 69. 120 Current costs of units started and completed: Prior department costs Materials Conversion Total costs of units started and completed Total costs of units transferred out S 69.120 Costs assigned to ending WIP inventory: Prior department costs Materials Conversion Total ending WIP inventory Total costs accounted for 69, 120 12,000 $ 27.800 29,320