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 follow:

WIP inventory$-$Refining

Beginning inventory

$(17,500$ units, $10\%$ complete with respect to Refining costs$)$

Transferred$-$in costs $($from Mixing$)$

Refining conversion costs

Current work units started$)$

Mixing costs

Refining costs

$$238,055$

$9,676$

$$899,625$

$103,140$

The ending inventory has $14,100$ units, which are $90$ percent complete with respect to Refining Department costs.

Required:

a$.$ Complete the production cost report using the FIFO method.

Note: Round "Cost per equivalent unit" to $2$ decimal places.

$\backslash$table$[[,\backslash$table$[[$Physical$],[$Units$]],,],[,\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Refining$],[$Department$]]],[$Flow of units:$],[$Units to be accounted for:$],[$Beginning WIP inventory$],[$Units started this period$],[$Total units to account for,$0,,],[$Units accounted for:$],[$Completed and transferred out$],[$From beginning WIP inventory$],[$Mixing$],[$Refining$],[$Started and completed currently$],[$Units in ending WIP inventory$],[$Mixing$],[$Refining$],[$Total units accounted for,$0,0,0],[$Total$,\backslash$table$[[$Mixing$],[$Department$]],\backslash$table$[[$Refining$],[$Department$]]],[$Flow of costs:$],[$Costs to be accounted for:$],[$Costs in beginning WIP inventory$],[$Current period costs$],[$Total costs to be accounted for,$$,$$$,$$