Arsenio Company manufactures a single product that goes through two processes, mixing and cooking. The following data pertain to the mixing department for August:

Workinprocess inventory, August 1 Conversion: 90% complete 29,000 units Workinprocess inventory, August 31 Conversion: 50% complete 30,000 units Units started 71.000 Units completed and transferred out ? Costs Workinprocess 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