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		27,000	units
Work-in-process inventory, August 31
Conversion: 50% complete		34,000	units
Units started		73,000
Units completed and transferred out		?
Costs
Work-in-process inventory, August 1
Material X	$	52,000
Material Y		90,000
Conversion		118,940
Costs added during August
Material X		153,800
Material Y		114,600
Conversion		213,060

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. & 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.