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 (30,000 units, 30% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	657,600
Finishing conversion costs		66,036
Current work (294,000 units started)
Mixing costs		5,174,400
Finishing costs		2,391,564

The ending inventory has 42,000 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.)