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 inventory-Pinishing Beginning inventory (30,000 units, 30% complete with respect to Finishing costs) Transferred-in costs (from Mixing) Finishing conversion costs Current work (294,000 units started) Mixing coats Finishing costs $ 657,600 66,036 5,174,400 2,391,564 The ending inventory has 42,000 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. I Physical Units Equivalent Units Mixing Finishing Department Department 30,000 294,000 324,000 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 Micing Finishini 30,000 Units in ending WIP inventory Mixing Finishing Total units accounted for 30,000 0 Total Mixing Department Finishing Department 0 $ o $ 0 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 Miscing 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 $ S 0 $ 0 0$ 0