Weighted-Average Method Cuevas Company manufactures a single product that goes through two processes, mixing and cooking. These data pertain to the mixing department for August:

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Work-in-process inventory, August 1 Conversion: 80% complete 33,000 units Work-in-process inventory, August 31 Conversion: 40% complete 27,000 units Units started into production 54,000 Units completed and transferred out ? Costs Work-in-process inventory, August 1 Material X 64,800 Material Y 89,100 Conversion 119,880 Costs added during August Material X 152,700 Material Y 135,900 Conversion 304,920 _____________________________________________________________

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.

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.