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: 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 27,000 units 27,000 units 73,000 ? $ 69,000 88,400 119,620 157,400 130,600 338,830 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 60% 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.