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: 80% complete 30,000 units

Work-in-process inventory, August 31

Conversion: 50% complete 34,000 units

Units started 70,000

Units completed and transferred out ?

Costs

Work-in-process inventory, August 1

Material X $ 53,200

Material Y 88,600

Conversion 118,870

Costs added during August

Material X 150,400

Material Y 129,200

Conversion 213,130

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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. (I do't know how to calculate the units completed and the equivalent units, so please explain as clearly as possible)

3. Calculate the cost of units transferred out.

4. Calculate the cost of the ending Work-in-Process Inventory.