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 (10,800 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	125,760
Finishing conversion costs		5,144
Current work (99,600 units started)
Mixing costs		956,160
Finishing costs		491,136

The ending inventory has 14,800 units, which are 60 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 10.800 99,800 110,400 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 Mixing Finishing Total units accounted for 10.800 8.640 800 300 84 14,800 14,800 8.880 102,320 110.400 99.600 Total Mixing Department Finishing Department S 126,154 XS 121.600 XS 1.400.044 932,480 s 1,527,098 $ 1.054.080 S 4,554 X 468,464 473.018 IS 9.60 s 4.55 X $ 1.347.080 x 913.020 $ $ 433,160 X 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 913,920 IS 433,100 s 1,347,080 S 180.018 X 140,160 39.858 473.018 S 1.527.098 $ 1,054,080