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Yarmouth Company 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 material is added in the Finishing Department) WIP inventory-Finishing Beginning inventory (10,600 units, 20% complete with respect to Finishing costs) Transferred-in costs (rom Mixing) Finishing conversion costs Current work (99,200 units started) Mixing costs Finishing costs S 121,600 4,554 932,480 468,464 The ending inventory has 14,600 units, which are 60 percent complete with respect to Finishing D t 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" to 2 decimal places.) Physical Units Equivalent Units Mixing Finishing Flow of units: Units to be accounted for Beginning WIP inventor Units started this period Total units to account for Units accounted for Completed and transferred out From beginning WIP inventory Mixing Finishing Started and completed currently Units in ending WIP inventory Mixing Finishing Total units accounted for