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.