mixing and cooking. The following data pertains to the Mixing Great Pasta Company manufactures a single product that goes through two processes Department for September. 28,000 units 70% 16,000 units 50% 72,000 ? units Work-in-process Inventory September 1 Conversion complete Work-in-process inventory September 30 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 Material P Material Conversion $ 120,000 110,000 165,000 $ 180,000 165,000 354,800 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 Material P under the weighted-average method are calculated to be