WIP inventory$-$Refining

Deginning inventory

$(17,500$ units, $10$ percent complete with respect to Refining costs$)$

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

Refining conversion costs

Current work $(55,300$ units started$)$

Mixing costs

Refining costs

$$241,055$

$9,676$

$$902,625$

$103,140$

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

Required:

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

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