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 (11,900 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	150,070
Finishing conversion costs		8,675
Current work (101,800 units started)
Mixing costs		1,089,260
Finishing costs		619,264

The ending inventory has 15,900 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 11,900 101,800 113,700 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 97,800 15,900 9,540 Finishing Total units accounted for 97,800 0 9,540 Total Mixing Department Finishing Department Flow of costs: $ 158,745 $ 8,675 1,708,524 1,867,269 $ 150,070 $ 1,089,260 1,239,330 $ 619,264 627,939 $ 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 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 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0