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: 70% complete		31,000	units
Work-in-process inventory, August 31
Conversion: 50% complete		34,000	units
Units started		69,000
Units completed and transferred out		?
Costs
Work-in-process inventory, August 1
Material X	$	60,900
Material Y		86,100
Conversion		119,860
Costs added during August
Material X		154,500
Material Y		98,700
Conversion		228,740

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.