Arsenio Company manufactures a single product that goes through two processes, mixing and cooking. The following data pertain to the mixing department for August: Work-in-process inventory, August 11 Conversion: 80% complete Work-in-process inventory, August 31 Conversion: 50% complete Units started Units completed and transferred out Costs Work-in-process inventory, August 1 Material X Material Y Conversion Costs added during August Material x Material Y Conversion 34,000 units 30,000 units 66,000 ? $ 64,800 88,100 119,880 152,700 135, 900 305, 120 Material X is added at the beginning of work in the mixing department. Material Y is also added in the mixing department, but not until units are 60% complete with regard to conversion. Conversion costs are incurred uniformly during the process. The company uses the weighted-average cost method Required: 1. & 2. Calculate the equivalent units and costs per equivalent unit of material X, material Y, and conversion for the mixing department. 3. Calculate the cost of units transferred out. 4. Calculate the cost of the ending Work-in-Process Inventory. Calculate the equivalent units and costs per equivalent unit of material X, material Y, and conversion for the mixing department. (Round "Cost per Equivalent Unit" answers to 2 decimal places.) Equivalent Units Cost per Equivalent Unit Material X Material Y Conversion Calculate the cost of units transferred out. (Do not round intermediate calculations.) Cost of Units Transferred Out Calculate the cost of the ending Work-in-Process Inventory. (Do not round intermediate calculations.) Cost of Ending Work-in-Process Req3