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Beverly Plastics produces a part used in precision machining. The part is produced in two departments: Mixing and Refining. The raw material is introduced into the process in the Mixing Department. The cost of the material fluctuates significantly month to month based on market conditions. Information on costs and operations in the Refining Department for September foliow: The ending inventory has 14,900 units, which are 90 percent complete with respect to Refining Department costs Required: Complete the production cost report using the weighted-avorago method. Note: Round "Cost per equivalent unit" to 2 decimal places. \begin{tabular}{|c|c|c|c|} \hline & \multirow{2}{*}{PhyalicalUnits} & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline & & MizingDepartmont & RefiningDepsitmant. \\ \hline \multicolumn{4}{|l|}{ Fow of units: } \\ \hline \multicolumn{4}{|l|}{ Inits to be accounted for } \\ \hline \multicolumn{4}{|l|}{ Beginning WIP inventocy } \\ \hline \multicolumn{4}{|l|}{ Units started this period } \\ \hline \multicolumn{4}{|l|}{ Total units to account for } \\ \hline \multicolumn{4}{|l|}{ Units accocuinted for: } \\ \hline \multicolumn{4}{|l|}{ Completed and transforred out } \\ \hline \multicolumn{4}{|l|}{ Units in ending inventory } \\ \hline \multicolumn{4}{|l|}{ Moing } \\ \hline \multicolumn{4}{|l|}{ Refining } \\ \hline \multicolumn{4}{|l|}{ Total unils accounted for } \\ \hline & Total & MixingDepartment & RefiningDepartment \\ \hline \multicolumn{4}{|l|}{ Flow of costs: } \\ \hline \multicolumn{4}{|l|}{ Costs to be accounted for: } \\ \hline \multicolumn{4}{|l|}{ Casts in beginning WP imventery } \\ \hline \multicolumn{4}{|l|}{ Current period oosts } \\ \hline \multicolumn{4}{|l|}{ Tatal costs to be accounted for } \\ \hline \multicolumn{4}{|l|}{ Cost per equivalent unit } \\ \hline \multicolumn{4}{|l|}{ Mixing } \\ \hline \multicolumn{4}{|l|}{ Refining } \\ \hline \multicolumn{4}{|l|}{ Costs accounted for: } \\ \hline \multicolumn{4}{|l|}{ Costs assigned lo units transferred out } \\ \hline \multicolumn{4}{|l|}{ Costs of ending WIP inventory } \\ \hline Total costs accounted for & & & \\ \hline \end{tabular}