Arsenio Company manufactures a single product that goes through two processes, mixing and cooking. The following data pertain to

the mixing department for August:

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 $70\%$ complete with regard to conversion. Conversion costs are incurred uniformly during the process. The company uses the

weighted$-$average cost method.

Required:

$1.$ Calculate the equivalent units and costs per equivalent unit of material $x,$ material $Y,$ and conversion for the mixing department.

$2.$Calculate the cost of units transferred out.

$3.$ Calculate the cost of the ending Work$-$in$-$Process Inventory.