Hayword, Inc. uses weighted-average costing and has two departments - mixing and packaging. The following information relates to work in the mixing department for the month of July: Vork in process, July 1: Units in process Percent completed with respect to materials Percent completed with respect to conversion Cost in the beginning inventory: Materials cost Conversion cost Units started into production during the period losts added to production during the period: Materials cost Conversion cost Vork in process, July 31: 300 6096 4096 $10,500 $6,750 6,200 $332,150 $407,645 Units in process Percent completed with respect to materials Percent completed with respect to conversion 450 40% 30% Use the data to answer the following. Compute equivalent units. Mixing Department Materials Conversion Equivalent Units of Production Units transferred to the next department inding work in process: Materials Conversion quivalent units of production 1. Compute cost per equivalent unit. Mixing Department Cost per Equivalent Unit Materials Conversion Cost of beginning work in process lost added during the period otal cost quivalent units of production Cost per equivalent unit 2. Compute cost per equivalent unit. Mixing Department Cost per Equivalent Unit Cost of beginning work in process Cost added during the period Total cost Equivalent units of production Cost per equivalent unit 3. Assign costs. Materials Conversion Mixing Department Costs of Ending Work in Process Inventory and the Units Transferred Out Ending work in process inventory: Equivalent units of production Cost per equivalent unit Cost of ending work in process inventory Units completed and transferred out: Units transferred to the next department Cost per equivalent unit Cost of units transferred out Materials Conversion Total 4. Prepare reconciliation. Mixing Department Cost Reconciliation Costs to be accounted for: Cost of beginning work in process inventory Costs added to production during the period Total cost to be accounted for Costs accounted for as follows: Cost of ending work in process inventory Cost of units transferred out Total cost accounted for