Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period Total units to account for Units accounted for: Completed and transferred out Units in ending inventory Mixing Refining Total units accounted for Flow of costs: Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit Mixing Refining Costs accounted for: Costs assigned to units transferred out Costs of ending WIP inventory Total costs accounted for $ EA Physical Units 0 Equivalent Units Mixing Department Refining Department 0 0 Total Mixing Department Refining Department 0 0 $ 0 $ 0 EA $ 0 $ 0 $ 0