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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 (12,000 units, 30% complete with respect to Finishing costs) Transferred-in costs (from Mixing) Finishing conversion costs Current work (102,000 units started) Mixing costs Finishing costs 152,400 16,300 1,101,600 614,400 The ending inventory has 16,000 units, which are 50 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" to 2 decimal places.) Physical Units Equivalent Units Mixing Department Finishing Department 12,000 102,000 114,000 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 From beginning WIP inventory Mixing Finishing Started and completed currently Units in ending WIP inventory Mixing Finishing Total units accounted for 12,000 0 8,400 86,000 86,000 86,000 16,000 16,000 8,000 102,400 114,000 102,000 Total Mixing Department Finishing Department Flow of costs Total Mixing Department Finishing Department $ 168,700$ 152,400 $ 16,300 $ 168,700 $ 152,400 $ 16,300 $ 0.00 X $ 50,400.00 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 Cost of ending WIP inventory Mixing Finishing $ 152,400 $ 66,700 X 219,100 $ 1,444,800 x 928,800 X 516,000 $ 582,700 $ 1,663,900 $ 1,081,200 22,800 x 172,800 48,000