8:33 7 LTE Done Exercise - Process Costing D... DO IT Roary 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 for July 2012 Units Work in process July 10 Units started Completed and transferred to refining department 50.,000 35,000 Costs Chemical P Chemical Q Conversion costs $250,000 0,000 135,000 Chemical P is introduced at the start of operationsin the mixing department and chemical Q is added when the product is three- fourths completed in the mixing department. Conversion costs are added evenly during process. The ending work in process in the mixing department is two thirds complete Required: 1.Compute the equivalent units in the mixing department for July 2012 for each cost category. 2. Compute (a) the cost of goods completed and transfeed to the refining department during July and (b) the cost of work in process as of July 31, 2012