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 28,000 units 70% Conversion complete 16,000 units Work-in-process inventory September 30 Conversion complete 50% 72,000 Units started into production in September Units completed and transferred out 7 units Costs Work-in-process inventory September 1 Material P 120,000 Material 0 110,000 165,000 Conversion Costs added in September Material P $ 180,000 Material Q 165,000 354,800 Conversion 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: