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 (10,500 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	119,550
Finishing conversion costs		7,615
Current work (99,000 units started)
Mixing costs		920,700
Finishing costs		460,690

The ending inventory has 14,500 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.)