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 1 Conversion: 90% complete 40, 000 units Work-in-process inventory, August 31 Conversion: 50% complete 36, 000 units Units started 60, 000 Units completed and transferred out ? Costs Work-in-process inventory, August 1 Material X $ 51, 100 Material Y 84 ,000 Conversion 118, 200 Costs added during August Material X 152 , 409 Material Y 108, 000 Conversion 341, 000