Hello there, need some help with the yellow cells in the following images. PLEASE include an explanation as to how the numbers came about. I feel most tutors have been overlooking my request on explanations. Only the answers serve me no good in understanding the material most times. Thank you so much in advance.

1 Hayword, Inc. uses weighted-average costing and has two departments - mixing and packaging. 2 The following information relates to work in the mixing department for the month of July: 3 4 Work in process, July 1: 5 Units in process 300 6 Percent completed with respect to materials 60% 7 Percent completed with respect to conversion 40% 8 Cost in the beginning inventory: 9 Materials cost $10,500 10 Conversion cost $6,750 11 Units started into production during the period 6,200 12 Costs added to production during the period: 13 Materials cost $332,150 14 Conversion cost $407,645 15 Work in process, July 31: 16 Units in process 450 17 Percent completed with respect to materials 40% 18 Percent completed with respect to conversion 30% 19 20 Use the data to answer the following.42 43 44 45 46 47 48 49 50 51 52 53 54 3. Assign costs. 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 56 57 58 59 60 61 62 63 64 65 66 67 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 22 1. Compute equivalent units. 23 Mixing Department Equivalent Units of Production Materials Conversion Units transferred to the next department E Ending work in process: Materials Conversion 3'0 Equivalent units of production 31 32 2. Compute cost per equivalent unit. 33 Mixing Department 34 Cost per Equivalent Unit 35 Materials Conversion 36 Cost of beginning work in process 37 Cost added during the period 38 Total cost 39 Equivalent units of production 40 Cost per equivalent unit :11