Lupe Manufacturing Company produces a single product. Its operations are a continuous process through two activity cen- ters: Machining and Finishing. Materials are added at the start of production in each department. For November, the following transactions took place:

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(a) Purchased materials on credit costing $435,400. (b) Started 80,000 units in production in the Machining Center. The direct mate- rials cost $240,000, and indirect materials cost $8,100. The Machining Center had no beginning work in process inventory. (c) Paid the following salaries and wages for the month: Direct labor....... Factory indirect labor Machining $140,000 30,000 Finishing $141,500 6,700 (d) Applied factory overhead at 100 percent of direct labor cost in Machining and at 20 percent of direct labor cost in Finishing. (e) Incurred actual factory overhead costs for Machining, other than indirect materials and indirect labor, of $100,000. (f) Completed 60,000 units in Machining and transferred them to Finishing. The units remaining in Machining were 100 percent complete for materials and 50 percent complete for conversion costs. (g) Added $88,500 of direct materials costs in Finishing. Indirect materials were $2,400. No beginning inventory was in Finishing on November 1. (h) Incurred actual factory overhead costs for Finishing, other than indirect ma- terials and indirect labor, totaling $16,600.