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 (10,400 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	117,520
Finishing conversion costs		3,980
Current work (98,800 units started)
Mixing costs		908,960
Finishing costs		445,984

The ending inventory has 14,400 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 Finishing Department Department Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period 10,400 98,800 109,200 Total units to account for Units accounted for: Completed and transferred out From beginning WIP inventory 10,400 Mixing Finishing 8,320 84,400 Started and completed currently Units in ending WIP inventory 84,400 14,400 84,400 14,400 Mixing Finishing 8,640 101,360 Total units accounted for 109,200 98,800