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 27,000 units with the following costs: During September, 285,000 units were transferred in from Mixing at a cost of $166,089. The following costs were added in Refining in September. Refining finished 270,000 units in September and transferred them to Packaging. At the end of September, there were 42,000 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 $176,450 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. Round your final answers to nearest whole number