Tomlinson 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:

Chemical P is introduced at the start of operations in the mixing department, and chemical Q is added when the product is 80%

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.

Units Work in process, July 1 Units started 53,000 Completed and transferred to refining department 38,500 Costs Chemical P Chemical Q Converstion costs $ 371,000 115,500 188,800