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: 70% complete33,000unitsWork-in-process inventory, August 31Conversion: 50% complete26,000unitsUnits started67,000Units completed and transferred out?CostsWork-in-process inventory, August 1Material X$59,300Material Y86,000Conversion119,850Costs added during AugustMaterial X152,800Material Y195,200Conversion219,450

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.