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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 (10,300 units, 25% complete with respect to Finishing costs) Transferred-in costs (from Mixing) Finishing conversion costs 115,510 9,295 Mixing costs Finishing costs 897.260 436.370 The ending inventory has 14,300 units, which are 50 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs