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 37,000 units Work-in-process inventory, August 31 Conversion: 50% complete 30,000 units Units started 63,000 Units completed and transferred out Costs Work-in-process inventory, August 1 Material X $ 61,900 Material Y 84, 409 Conversion 118, 470 Costs added during August Material X 151 , 500 Material Y 90, 600 Conversion 145 , 030