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 (10,600 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	121,600
Finishing conversion costs		4,554
Current work (99,200 units started)
Mixing costs		932,480
Finishing costs		468,464

The ending inventory has 14,600 units, which are 60 percent complete with respect to Finishing Department costs and 100 percent complete for Mixing Department costs.

Required:

Complete the production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

Physical Units Equivalent Units Mixing Department Finishing Department Flow of units: Units to be accounted for: 10,600 99,200 109,800 Beginning WIP inventory Units started this period Total units to account for Units accounted for: Completed and transferred out Units in ending inventory Mixing Finishing Total units accounted for 95,200 95,200 95,200 14,600 14,600 8,760 103,960 109,800 109,800 Total Mixing Department Finishing Department Flow of costs: $ $ $ 126,154 1,400,944 1,527,098 121,600 932,480 1,054,080 4,554 468,464 473,018 $ $ $ 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 of ending WIP inventory Total costs accounted for $ 0 $ $ 0