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 inventoryFinishing
Beginning inventory (10,400 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	117,520
Finishing conversion costs		3,980
Current work (98,800 units started)
Mixing costs		908,960
Finishing costs		445,984

The ending inventory has 14,400 units, which are 60 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs.