WIP inventory$-$kefining

Beginning inventory

$(17,$ sea units, $106$ corplete with pespect to kefining costs$)$

transferned$-$in costs $($from Mixing$)$

mefining conversion costs.

cunront work $(55,36$ s unts stanted$)$

Mixing coses

hofining costs

$3241,955$

$9,676$

$3902,625$

$193,140$

The ending inventory has $14,400$ units, which are $90$ percent complete with respect to Refining Department costs.

Required:

o$.$ Complete the production cost report using the FIFO method.

Note: Round "Cost per equlvalent unit" to $2$ decimal places.