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: 70% complete 33,000 units Work-in-process inventory, August 31 Conversion: 50% complete 26,000 units Units started 67,000 Units completed and transferred out ? Costs Workinprocess inventory, August 1 Material X $ 59.300 Material Y 86,000 Conversion 119,850 Costs added during August Material X 152,800 Material Y 195,200 Conversion 219,450 I 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 _ Complete this question by entering your answers in the tabs below. Req land 2: Calculate the cost of units transferred out. (Do not round intermediate calculations.) Complete this question by entering your answers in the tabs below. Calculate the cost of the ending Work-in-Process Inventory. (Do not round intermediate calculations.)