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-Finishing Beginning inventory (10,800 units, 20% complete with respect to Finishing costs) Transferred-in costs (from Mixing) Finishing conversion costs Current work (99,600 units started) Mixing costs Finishing costs 125,760 5,144 956,160 491,136 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 Department Finishing Department Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period 10,800 99,600 110,400 Total units to account for 10,800 8,640 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 84,800 84,800 84,800 14,800 14,800 8,880 110,400 99,600 102,320 Total Mixing Department Finishing Department Flow of costs: Costs to be accounted for: $ 130,904 $ 125,760 $ 5,144 $ 130,904 $ 125,760 $ 5,144 Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit Mixing Finishing $ 0.00 x $ 0.00 X Costs accounted for: $ 0 x $ 0 X $ 0 X 0 x 0 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 0 x 0 0 0 0 0 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 0 x 0 x 0 Total costs transferred out 0 $ 0 0 Cost of ending WIP inventory Mixing Finishing 0 x 0 Total costs accounted for $ 0 $ 0 $ 0