No beginning inventory, materials introduced in middle ofprocess. Vaasa Chemicals has a mixing department and a refining department. Its process-costing system in the mixing department has two direct materials cost categories (chemical P and chemical Q) and one conversion costs pool. The following data pertain to the mixing department forJuly 2007:

Units:

Work in process,July 1 Units started Completed and transferred to refining department Costs:

Chemical P $275,000 Chemical Q 77,000 Conversion costs $148,500 Chemical P is introduced at the start of operations in the mixing department, and chemical Q is added when the product is three-fourths completed in the mixing department. Conversion costs are added uniformly during the process. The ending work in process in the mixing department is two-thirds completed.

Required 1. Compute the equivalent units in the mixing department forJuly 2007 for each cost element.
2. Compute

(a) the cost of goods completed and transferred to the refining department during July and

(b) the cost of work in process as ofJuly 31, 2007.