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 (11,300 units, 25% complete with respect to Finishing costs) Transferred-in costs (rom Mixing) Finishing conversion costs Current work (100,600 units started) Mixing costs Finishing costs $136,510 11,085 1,016,060 547,695 The ending inventory has 15,300 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.) Answer is not complete. Equivalent Units Mixing Units Finishing De Flow of units Units to be accounted for: Beginning WIP inventory Units started this period 1,300 100,600 111,900 Total units to account for Units accounted for: Completed and transferred out From beginning WIP inventory Mixing Finishing 8,475 Started and completed 5,3085,30085,300 Units in ending WIP inventory 5,300 5,300 Mixing Finishing 7,650 101,425 Total units accounted for 100,600 100,600