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 31, 000 units Work-in-process inventory, August 31 Conversion: 50% complete 28, 000 units Units started 69,000 Units completed and transferred out Costs Work-in-process inventory, August 1 Material X $ 61,500 Material Y 86, 800 Conversion 119,360 Costs added during August Material X 156 ,500 Material Y 179, 600 Conversion 353, 640