1) Pierce Co. manufactures a single product that goes through two processes- mixing and cooking. The following data pertains to the Mixing Department for September. Substitute the last two digits of your student ID where you see XX. 23,000 Work-in-process inventory, September 1 xx,000 units Conversion-60% completed Work-in-process inventory, September 30 24,000 units Conversion-40% completed Units started into production Units completed and transferred out Costs: 86,000 units units Work-in- Material R Material S Conversion $122,300 143,780 194,550 Costs added during September: Material R Material S Conversion 409,660 246,82 526,618 Material R is added at the beginning of work in the Mixing Department. Material S is also added in the Mixing Department, but not until units of product are thirty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Required: (1) Calculate the equivalent units for Material R using the weighted-average method. (2) Calculate the equivalent units for Material S using the weighted-average method. (3) Calculate the equivalent units for conversion using the weighted-average method. (4) Calculate the unit costs using the weighted-average method. (5) Calculate the cost of units completed and transferred out using the weighted-average method. 6) Calculate the cost of ending work in process using the weighted-average method. (7) Repeat 1-7 using the FIFO method