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 (10,900 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	127,870
Finishing conversion costs		8,617
Current work (99,800 units started)
Mixing costs		968,060
Finishing costs		495,243

The ending inventory has 14,900 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 Department Finishing Department Flow of units: Units to be accounted for: 10,900 Beginning WIP inventory Units started this period 99,800 Total units to account for 110,700 Units accounted for: Completed and transferred out From beginning WIP inventory 10,900 Mixing Finishing Started and completed currently Units in ending WIP inventory Mixing Finishing Total units acCounted for 10,900 C C Mixing Department Finishing Department Total Flow of costs: Costs to be accounted for Costs in beginning WIP inventory Current period costs $ C 0 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 $ 0 0 Cost of ending WIP inventory Mixing Finishing C 0 C Total costs accounted for FE FE