21 Talamoto Co. manufactures a single product that goes through two processes - mixing and cooking. The following data pertains to the Mixing Department for September. Work-in-process Inventory Sept. 1 Conversion complete Work-in-process inventory Sept. 30 Conversion complete Units started into production in Sept. Units completed and transferred out Costs Work-in-process inventory Sept.1 Material P Material Q Conversion Costs added in September Material P Material Q Conversion 28,000 units 70% 15,000 units 50% 67,000 ? units $111,000 102,000 111,000 $167,000 153,000 329,500 Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process. The cost of goods completed and transferred out under the weighted-average method is calculated to be: (Do not round your intermediate calculations.)