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 Inventory, July 1:

Units (30% complete) 15,000

Direct materials $4,000

Direct labor $3,000

Overhead $2,376

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 labor 30,000

Overhead 12,000

At July 31, 8,000 units that were 70% complete remained in the mixing department.

Use the weighted average costing method, and round unit costs to two decimal places.

Required:

A. Determine equivalent units of production for July for the mixing department.

B. Determine July's total costs to account for in the mixing department