Total Mixing Department Finishing Department 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 121,500 1,354,944 1,476,444 117,520 9 08,960 1,026,480 3,980 445,984 449,964 $ $ $ Mixing Finishing Costs accounted for: Costs assigned to units transferred out Costs of ending WIP inventory Total costs accounted for $ 0 $ 1,026,480 $ 449,964