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 (11,000 units, 30% complete with respect to Finishing costs) Transferred-in costs (from Mixing) Finishing conversion costs Cunt work (100,000 units started Mixing costs Finishing costs $ 130,000 11,250 980,000 508,500 The ending inventory has 15,000 units, which are 60 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs Finishing Mixing Department Department Total 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 unit Mixing Finishing Costs accounted for; Costs assigned to units transferred out Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Mixing Finishing Current costs of units started and completed Mixing Finishing Total costs transferred out Cost of ending WIP inventory Mixing Finishing Total costs accounted for