Great Pasta Company manufactures a single product that goes through two processes-mixing and cooking. The following data pertains to the Mixing Department for September Work-in-process Inventory September 1 Conversion complete 39,000 units 70% Work-in-process inventory September 301 22,000 units 50% 100,000 units: Conversion complete Units started into production in September Units completed and transferred out Costs Work-in-process inventory September 1 Material P Material Q Conversion Costs added in September $ 167,000 153,000 167,000 Material P Material Q Conversion: $ 251,000 230,000 494,200 Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. Total equivalent units for conversion under the weighted-average method are calculated to be