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 1Conversion: 80% complete39,000unitsWork-in-process inventory, August 31Conversion: 50% complete31,000unitsUnits started61,000Units completed and transferred out?CostsWork-in-process inventory, August 1Material X$67,200Material Y84,000Conversion119,360Costs added during AugustMaterial X155,800Material Y116,100Conversion379,190

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 70% 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.