$4.$ The Mixing Department of Captains Coffee, Inc. had $79,000$ tons of sugar to account for in July. Of the $79,000$ tons, $49,000$ tons were completed and transferred to the Boiling Department, and the remaining $30,000$ tons were $50\%$ complete. The materials required for production are added at the end of the manufacturing process. Conversion costs are added equally throughout the refining process. The cost of Direct Materials is $$800,000,$ Direct Labor $$175,000,$ and Overhead of $$150,000.$

b$.$ Complete the $4-$step process to assign costs to equivalent units.