Pottle Ice Cream uses a mixing department and a freezing department to produce its ice cream. Its process costing system in the mixing department has two direct materials cost categories (ice cream mix and flavourings) and one conversion cost pool.

The following data pertain to the mixing department for April 2018:

Work in process, 1 April 0

Started in April 10,000,litres

Completed and transferred to freezing 8,500,litres

Costs: Ice cream mix $27,000

Flavourings $4,080

Conversion costs $53,700

The ice cream mix is introduced at the start of operations in the mixing department, and the flavourings are added when the product is 40% completed in the mixing department. Conversion costs are added evenly during the process. The ending work in process in the mixing department is 30% complete.

Required

Calculate the equivalent units in the mixing department for April 2018 for each cost category