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.