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 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.

29,000 units 30,000 units 71,000 ? Work-in-process inventory, August 1 Conversion: 90% complete Work-in-process inventory, August 31 Conversion: 50% complete Units started Units completed and transferred out Costs Work-in-process inventory, August 1 Material X Material y Conversion Costs added during August Material x Material y Conversion $ 65,000 88,200 119,690 150,700 170,800 279,810 Req 1 and 2 Req 3 Req 4 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 Calculate the cost of units transferred out. (Do not round intermediate calculations.) Cost of Units Transferred Out Req 1 and 2 Req 3 Req 4 Calculate the cost of the ending Work-in-Process Inventory. (Do not round intermediate calculations.) Cost of Ending Work-in-Process