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 (11,30 units, 30% complete with respect to Finishing costs) Transferred in costs from Mixing) Finishing conversion costs Current work (101,600 units started Mixin costs Finishing costs 3 147,760 15,257 1,076,960 591,368 The ending inventory has 15,800 units, which are 50 percent complete with respect to Finishing Department costs and 100 percent complete for Mbing 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 Finishing Department Department 0 Flow of units Units to be accounted for Beginning WIP inventory Units started this period Total units to account for Und accounted for Completed and transferred out From beginning WIP inventory Maring Fishing Started and to current Units in onding WP inventory Mind Finishing Total units second for 0 Total Mising Department Finishing Department w of tot Custs to be med for Cesis en we Current produs Toots so besor Cesta 05 How or units 0 Units to be accounted for Beginning WIP inventory Units started this period Total units to account for Unite accounted for Completed and transferred out From beginning WIP inventory Mading Finishing Started and completed currenty Unitsin ending WIP inventory Moring Finishing Total units accounted for 0 Total Mixing Department Finishing Department 5 ols os 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 Mising Finishing Costs accounted for Consigned to his transfered out Costs from beginning WIP nventory Current costs added to complete beginning inventory M Finishing Current costs of income Meng Finand Tootstrap out Colofonding WP MO hing Total cost occurred to 3 . $ 3 o 5