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 (10,200 units, 20% complete with respect to Finishing costs) Transferred-in costs (from Mixing) $ 113,520 Finishing conversion costs 3,493 Current work (98,400 units started) Mixing costs 885,600 Finishing costs 417,732 The ending inventory has 14,200 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.)