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 (10,900 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	127,870
Finishing conversion costs		8,617
Current work (99,800 units started)
Mixing costs		968,060
Finishing costs		495,243

The ending inventory has 14,900 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