Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September follows. Assume that all materials are added at the beginning of its production process, and that direct labor and factory overhead are added uniformly throughout the process.

Required Fill in the blanks labeled a through uu in the following process cost summary.

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Goods in process inventory, September 1 (2,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; includes $45,000 of direct material cost, $25,600 in direct labor cost, $30,720 overhead cost). Units started in April $101,320 28,000 Units completed and transferred to finished goods inventory 23,000 Goods in process inventory, September 30 (units, 100% complete with respect to direct materials, 40% complete with respect to direct labor and overhead) Costs incurred in September Direct materials Direct labor.... Overhead applied at 120% of direct labor cost $375,000 $155,000 ?