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Beverly Plostics produces a part used in precision machining. The port is produced in two deportments: Mixing and Refining. The row moterial is introduced into the process in the Mixing Department. The cost of the moterial fluctustes significontly month to month bssed on market conditions. Informstion on costs and operations in the Refining Department for September follow: The ending inventory hos 14,100 units, which ore 90 percent complete with respect to Refining Deportment costs. Required: Complete the production cost report using the weighted-overoge method. Note: Round "Cost per equlvalent unit" to 2 declmal places