The following information about the work-in-process inventory pertains to the Remington Plant for the month...

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Accounting

The following information about the work-in-process inventory pertains to the Remington Plant for the month of July (all materials are added at the beginning of the process): [[Beginning work in process units):,Materials,Conversion],[,,],[100,,29%Beverly Plastics produces a part used in precision machining. The part is produced in two departments: Mixing and Refining. The raw material is introduced into the process in the Mixing Department. The cost of the material fluctuates significantly month to month based on market conditions. Information on costs and operations in the Refining Department for September follow:
WIP inventory-Refining
Beginning inventory
(17,500 units, 10% complete with respect to Refining costs)
Transferred-in costs (from Mixing)
Refining conversion costs
Current work (55,300 units started)
Mixing costs $918,625
Refining costs
$257,055
9,676
103,140
The ending inventory has 16,000 units, which are 90 percent complete with respect to Refining Department costs.
Required:
Complete the production cost report using the weighted-average method.
Note: Round "Cost per equivalent unit" to 2 decimal places.
\table[[,\table[[Physical],[Units]],Equivalent Units],[,\table[[Mixing],[Department]],\table[[Refining],[Department]]],[Flow of units:,,,],[Units to be accounted for:,,,],[Beginning WIP inventory,,,],[Units started this period,,,],[Total units to account for,0,,],[Units accounted for:,,,],[Completed and transferred out,,,],[Units in ending inventory,,,],[Mixing,,,],[Refining,,,],[Total units accounted for,0,0,0],[,Total,\table[[Mixing],[Department]],\table[[Refining],[Department]]],[Flow of costs:,,,],[Costs to be accounted for:,,,],[Costs in beginning WIP inventory,,,],[Current period costs,,,],[Total costs to be accounted for,$,$,$
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