Arsenio Company manufactures a single product that goes through two processes, mixing and cooking. The following data pertain to the mixing department for August:

Work-in-process inventory, August 1

Conversion: 80% complete...................................34,000 units

Work-in-process inventory, August 31

Conversion: 50% complete....................................30,000 units

Units started into production..........................................66000

Units completed and transferred out....................................... ?

Costs

Work-in-process inventory, August 1

Material X ...........................................................64800

Material Y............................................................88100

Conversion..........................................................119880

Costs added during August

Material X...........................................................152700

Material Y...........................................................135900

Conversion..........................................................305120

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 product units are 60% complete with regard to conversion. Conversion costs are incurred uniformly during the process. The company uses the weighted-average cost method.

Required

1. Calculate equivalent units of material X, material Y, and conversion for the mixing department.

2. Calculate costs per equivalent unit for material X, material Y, and conversion.

3. Calculate the cost of units transferred out.

4. Calculate the cost of ending work-in-process inventory.