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 (10,700 units, 20% complete with respect to Finishing costs)
Transferred-in costs (from Mixing)	$	123,670
Finishing conversion costs		8,003
Current work (99,400 units started)
Mixing costs		944,300
Finishing costs		472,867

The ending inventory has 14,700 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.

	Physical Units	Equivalent Units
		Mixing Department	Finishing Department
Flow of units:
Units to be accounted for:
Beginning WIP inventory
Units started this period
Total units to account for	0
Units accounted for:
Completed and transferred out
From beginning WIP inventory
Mixing
Finishing
Started and completed currently
Units in ending WIP inventory
Mixing
Finishing
Total units accounted for	0	0	0
	Total	Mixing Department	Finishing Department
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory
Current period costs
Total costs to be accounted for	$0	$0	$0
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	$0	$0	$0
Cost of ending WIP inventory
Mixing
Finishing
Total costs accounted for	$0	$0	$0