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 29,000 units

Work-in-process inventory, August 31

Conversion: 50% complete 30,000 units

Units started 71,000

Units completed and transferred out ?

Costs

Work-in-process inventory, August 1

Material X $65,000

Material Y 88,200

Conversion 119,690

Costs added during August

Material X 150,700

Material Y 170,800

Conversion 279,810

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 80% 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.