Question 1:

a. Calculate the equivalent units and costs per equivalent unit of material X, material Y, and conversion for the mixing department. (Round "Cost per Equivalent Unit" answers to 2 decimal places.)

b. Calculate the cost of units transferred out. (Do not round intermediate calculations.)

c. Calculate the cost of the ending Work-in-Process Inventory. (Do not round intermediate calculations.)

Arsenio Company manufactures a single product that goes through two processes, mixing and cooking. The following data pertain to the mixing department for August: Material X is added at the beginning of work in the mixing department. Material Y is also added in the mixing department, but not until units are 60% complete with regard to conversion. Conversion costs are incurred uniformly during the process. The company uses the weighted-average cost method. \begin{tabular}{|l|l|l|l|} \hline & Material X & Material Y & Conversion \\ \hline Equivalent Units & & & \\ \hline Cost per Equivalent Unit & & & \\ \hline \end{tabular}