hCompany produces a liquid solvent in two departments: Mixing and Finishing. Accounting records at Yarmouth show the following information for Finishing operations for February (no new Yarm material is added in the Finishing Department): WIP inventory-Finishing Beginning inventory (11,400 units, 20 % complete with respect to Finishing costs) Transferred-in costs (from Mixing) 138,720 7,010 Current work (100 800 units started) Mixing costs Finishing costs 1,028.160 560.304 The ending inventory has 15,400 units, which are 60 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs Required: a. Complete the production cost report using the FIFO method. (Round "Cost per equivalent unit" 2 decimal places.) Physical Units Equivalent Units Finishing Department Mixing Department Flow of units: Units to be accounted for 11.400 Beginning WIP inventory Units started this period 100.800 112.200 Total units account for Units accounted for Completed and transferred out From beginning WIP inventory 11.400 Mixing Finishing 9,120 85.400 Started and completed currently 85,400 85.400 Units in ending WIP inventory 15.400 Mixing 15,400 Finishing 9.240 112.200 100,800 103.760 Total units accounted for Finishing Mixing Department Department Total 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 Finishing Costs accounted for Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Mixing Finishing Current costs of units started and completed: Mixing Finishing Total costs transferred out 0S Cost of ending WIP inventory Mixing Finishing Total costs accounted for