Trush Inc. manufactures a product that passes through two processes: mixing and packaging. All manufacturing costs are added uniformly in the mixing department.

Information for the mixing department for July follows:

Work in process, July 1: Units (30% complete) 15,000 Beginning cost $ 9,376 During July, 100,000 units were completed and transferred to packaging. The following costs were incurred by the mixing department during July: Direct materials $50,000 Direct labour 30,000 Overhead 12,000 At July 31, 8,000 units that were 70% complete remained in the mixing department. Use the weighted average method, and round unit costs to two decimal places