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 (11,700 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	145,470
Finishing conversion costs		11,233
Current work (101,400 units started)
Mixing costs		1,064,700
Finishing costs		586,587

The ending inventory has 15,700 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.)

	Physical Units	Equivalent Units
		Mixing Department	Finishing Department
Flow of units:
Units to be accounted for:
Beginning WIP inventory	11,700
Units started this period	101,400
Total units to account for	113,100
Units accounted for:
Completed and transferred out
From beginning WIP inventory	11,700
Mixing		0
Finishing			9,360
Started and completed currently	85,700	85,700	85,700
Units in ending WIP inventory	15,700
Mixing		15,700
Finishing			7,850
Total units accounted for	113,100	101,400	102,910
	Total	Mixing Department	Finishing Department
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory	$156,703	$145,470	$11,233
Current period costs	1,651,287	1,064,700	586,587
Total costs to be accounted for	$1,807,990	$1,210,170	$597,820
Cost per equivalent unit
Mixing		$11.93
Finishing			$5.81
Costs accounted for:
Costs assigned to units transferred out:
Costs from beginning WIP inventory	$0	$0	$0
Current costs added to complete beginning WIP inventory	0
Mixing		0
Finishing			0
Current costs of units started and completed:	0
Mixing		0
Finishing			0
Total costs transferred out	$0	$0	$0
Cost of ending WIP inventory	0
Mixing		0
Finishing			0
Total costs accounted for	$0	$0	$0