What am I doing wrong? I need help, please. Thank you in advance.

Mercier Manufacturing produces a plastic part in three sequential departments: Extruding. Fabricating. and Packaging. Mercier uses the weighted-average process costing method to account for costs of production in all three departments. The following information was obtained for the Fabricating Department for the month of September. Work in process on September 1 had 15,000 units made up of the following: During September, 75,000 units were transferred in from the Extruding Department at a cost of $356,250. The Fabricating Department added the following costs: Fabricating finished 60,000 units and transferred them to the Packaging Department. At September 30, 30,000 units were still in work-in-process inventory. The degree of completion of work-in-process inventory at September 30 was as follows: Requlred: o. Prepare a production cost report for September using the FIFO. Note: Round "Cost per equlvalent unlt" to 2 declmal ploces. Answer is not complete. MERCIER MANUFACTURING Fabricating Department Production Cost Report-FIFO \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \begin{tabular}{c} Physical \\ Units \end{tabular} & \begin{tabular}{l} Total \\ Costs \end{tabular} & \begin{tabular}{l} Prior \\ Department \\ Costs \end{tabular} & Materials & Labor & \begin{tabular}{l} Manufacturing \\ Overthead \end{tabular} \\ \hline \multicolumn{7}{|l|}{ Flow of Production Units } \\ \hline \multicolumn{7}{|l|}{ Units to be accounted for: } \\ \hline Beginning WP inventory & 15.0000 & & & & & \\ \hline Units started this penod & 75.0000 & & & & & \\ \hline Tolal units to be accounted for & 90,000 & & & & & \\ \hline \multicolumn{7}{|l|}{ Units accounted for: } \\ \hline \multicolumn{7}{|l|}{ Units completed and transferred out } \\ \hline From beginning inventory & 15,0000 & & & & & \\ \hline Started and completod ourrently & 45,0000 & & 60,000 & 60,000 & 60,000 & 60,000 \\ \hline Units in ending WIP inventory & 30,000 & & 30,0000 & 30,0000 & 18,0000 & 15,0000 \\ \hline Total units actounted for & 90,000 & & 80,000 & 80,000 & 78,000 & 75,000 \\ \hline \multicolumn{7}{|l|}{ Costs to be accounted for: } \\ \hline Costs in beginning WiP inventory & & 5129.5700 & 75.7500 & 530,0000 & 0.3000 & 8.5200 \\ \hline Current period costs & & 668,7300 & 356,2500 & 214,2000 & 64,8000 & 33,4000 \\ \hline Total costs to be accounted for & & 8796,300 & $432,000 & $250,200 & $74,100 & 42,000 \\ \hline \multicolumn{7}{|l|}{ Cost per equivalent unit: } \\ \hline Prior department costs & & & 4.80 & & & \\ \hline Materials & & & & 52788 & & \\ \hline Labor & & & & & 0.05% & \\ \hline Manufacturing overhead & & & & & & 0.508 \\ \hline \multicolumn{7}{|l|}{ Costs accounted for: } \\ \hline \multicolumn{7}{|l|}{ Costs assigned to units transferred out } \\ \hline \multicolumn{7}{|l|}{ Costs from beginning WIP inventory } \\ \hline \multicolumn{7}{|c|}{ Current costs added to complete beginning WP inventory: } \\ \hline Price department costs & & 288.000 & 288.000 & & & \\ \hline Materials & & 166.800 & & 168,800 & & \\ \hline Labor & & 57,000 & & & 57,000 & \\ \hline Manufacturing overhead & & 33,600 & & & & 33,600 \\ \hline Total costs from beginning inventory & & 3545.400 & & & & \\ \hline \multicolumn{7}{|l|}{ Current eosts of units started and completed: } \\ \hline \multicolumn{7}{|l|}{ Prior department costs } \\ \hline \multicolumn{7}{|l|}{ Materials } \\ \hline \multicolumn{7}{|l|}{ Labor } \\ \hline \multicolumn{7}{|l|}{ Manulacturing overhead } \\ \hline Total costs of units started and completed & & 5 & & & & \\ \hline Total costs of units transferred out & & $545,400 & & & & \\ \hline \multicolumn{7}{|l|}{ Costs assigned to ending WMP inventory. } \\ \hline Frior department costs & & 8144,000 & 144,000 & & & \\ \hline Maserials & & 83.400 & & 83.4008 & & \\ \hline Labor & & 17,100 & & & 17,100 & \\ \hline Manufacturing overhesd & & 8,400 & & & & 8,400 \\ \hline Total ending WP inventory & & $252,900 & & & & \\ \hline Toxal costs accounted for & & 8786,300 & 5432,000 & $250,200 & 374,100 & 42,000 \\ \hline \end{tabular}