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		28,000	units
Work-in-process inventory, August 31
Conversion: 50% complete		35,000	units
Units started		72,000
Units completed and transferred out		?
Costs
Work-in-process inventory, August 1
Material X	$	61,700
Material Y		81,400
Conversion		119,300
Costs added during August
Material X		150,100
Material Y		146,100
Conversion		210,700

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. (Round "Cost per Equivalent Unit" answers to 2 decimal places.)

	Material X	Material Y	Conversion
Equivalent Units
Cost per Equivalent Unit

3. Calculate the cost of units transferred out. (Do not round intermediate calculations.)

4. Calculate the cost of the ending Work-in-Process Inventory. (Do not round intermediate calculations.)