Process costing: supply missing information Gospel Publications, Inc., produces Bibles in volume. It printed and sold 120,000 Bibles last year. Demand is sufficient to support producing a particular edition continuously throughout the year. For this operation, Gospel uses two departments, printing and binding. The printing department prints all pages and transfers them to the binding department, where it binds the pages into books. The binding department’s Work in Process Inventory account had a $30,000 balance on September 1. During September, the binding department incurred raw materials, labor, and overhead costs of $11,000, $38,000, and $71,000, respectively.

During the month, the binding department transferred Bibles that cost $360,000 to finished goods. The balance in the binding department’s Work in Process Inventory account as of September 30 was $53,000.

Required Determine the cost of pages transferred from the printing department to the binding department during the month of September.