Monette Chemicals has a mixing department and a refining department. Its process-costing system in the mixing department has two direct materials cost categories (chemical P and chemical Q) and one conversion costs pool. The following data pertain to the mixing department for July 2014:

(Click the icon to view the mixing department data.)Chemical P is introduced at the start of operations in the mixing department, and chemical Q is added when the product is 70% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 60% complete.

Requirements

1.	Compute the equivalent units in the mixing department for July 2014 for each cost category.
2.	Compute (a) the cost of goods completed and transferred to the refining department during July and (b) the cost of work in process as of July 31, 2014.

Requirement 1. Compute the equivalent units in the mixing department for July 2014 for each cost category. (Enter a "0" for any zero balances.)

		Equivalent Units
				Conversion
	Physical Units	Chemical P	Chemical Q	Costs
Work in process, beginning	0
Started during current period	51,000
To account for
Completed and transferred out during current period	37,000
Work in process, ending
Accounted for
Equivalent units of work done in current period

Units

Work in process, July 1 0

Units started 51,000

Completed and transferred to refining department 37,000

Costs

Chemical P $255,000

Chemical Q 74,000

Converstion costs 181,600