Rybak company manufactures paint and uses a process costing system and uses fifo costing. during february, the company had 38,000 gallons in beginning inventory and 26,000 gallons in ending inventory. during the month, the company started 80,000 gallons of paint and completed 92,000 gallons and transferred them to the mixing department. included in that amount were the 54,000 gallons that were both started and completed. the equivalent units for conversion costs were 85,800 for february. materials are added at the beginning of the process and conversion costs are added evenly throughout the process. beginning work-in-process was 30% complete as to conversion costs and ending work-in-process was 20% complete as to conversion costs. the cost data for february follow?