$218-$

The Polishing Department of Harbin Company has the following production and manufacturing cost data for september. Materials are entered at the beginning of the process.

$\backslash$table$[[$roduction: Beginning inventory,$1,770,$units that are,$100\%,$complete as to materials and$],[30\%,cc,,$omplete as to conversion costs; units started during the period are,$38,400],[$ending inventory of$,5,770,$units,$10\%,$complete as to conversion costs.$],[$Manufacturing costs: Beginning inventory costs, comprised of$,$$$27,700,$of $m,$rials and,$$43,180$