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 (10,200 units, 20% complete with respect to Finishing costs) Transferred-in costs (from Mixing) Finishing conversion costs Current work (98,400 units started) Mixing costs Finishing costs 113,520 3,493 885,600 417,732 The ending inventory has 14,200 units, which are 50 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs. Required: a. Complete the production cost report using the FIFO method. (Round "Cost per equivalent unit" to 2 decimal places.) Physical Units Equivalent Units Mixing Finishing Department Department 10,200 98,400 108,600 Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period Total units to account for Units accounted for: Completed and transferred out From beginning WIP inventory Mixing Finishing Started and completed currently Units in ending WIP inventory 10,200 34,2001 8,160 84,200 84.200 84,200 84,200 84,200 14,200 14,200 Mixing Finishing Total units accounted for 7,100 99.460 108,600 98,400 Total Mixing Department xing Finishing Department Finishing $ $ $ 117,013 1,303,332 1,420,345 113,520 885,600 999,120 3,493 417,732 421,225 $ $ $ $ 117,013 $ 113,520 $ 3,493 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 Mixing Finishing Costs accounted for: Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Mixing Finishing Current costs of units started and completed: Mixing Finishing Total costs transferred out Cost of ending WIP inventory Mixing Finishing Total costs accounted for 117,013 $ 113,520 $ 3,493 $ 117,013 $ 113,520 $ 3,493