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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. Nork in process on September 1 consisted of 25,000 units with the following costs: 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. Refining finished 260,000 units in September and transferred them to Packaging. At the end of September, there were 40,000 units in vork-in-process inventory. The units were 20 percent complete with respect to conversion costs. The Refining Department uses the weighted-average method of process costing. The Mixing Department at the Grant Street Plant uses the FIFO method of process costing. If the Mixing Department at the plant had used the weighted-average method, the amount of costs transferred in from Mixing would have been $166,800 for the amount transferred in this month. Required: Prepare a production cost report for September for the Refining Department. EDWINA INEDUSTRIAL PRODUCTS Refining Department Production Cost Report-Weighted-Average Flow of Production Units Units to be accounted for: Beginning WIP inventory Units started this period Total units to be accounted for Units accounted for: Units completed and transferred out