Great Pasta Company manufactures a single product that goes through two processes - mixing and cooling, The follolwing data pertains to the Mixing Department for September.

Work-in-process Inventory September1 29,000 units Conversion complete70%

Work-in-process inventory September30 15,000 units Conversion complete 50%

Units started into production in September 69,000 Units completed and transferred out ? units

Costs Work-in-process inventory September 1 Material P $116,000 Material Q 106,000 Conversion 116,000 Costs added in September Material P $174,000 Material Q 159,000 Conversion 342,100 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.

a.Total equivalent units for Material Q under the weighted-average method are calculated to be: b.The cost of goods completed and transferred out under the weighted average method is calculated to be:

c. Cost per equivalent unit for Material Q under the weighted average method is calculated to be: