Yamamoto Company manufactures a single product that goes through two processes, mixing and cooking. This data pertain to the mixing department for August 2005: WIP inventory, August 1 conversion: 80%complete 27,000 units WIP inventory, August 31 conversion: 40% complete 17,000 units Units started into production: 60,000 Units completed and transferred out: ? Costs: WIP inventory, August 1 Material X $64,800 Material Y $89,100 Conversion $119,880 Costs added during August Material X $152,700 Material Y $138,400 Conversion $302,520 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. 1. Calculate EU, costs per EU, costs of units transferred out, and cost of WIP ending inventory