a$.$ compute the equivalent units of production for materials and conversion costs for the month of septemberb. compute the unit costs for materials and conversion costs for the month.c$.$ determine the costs to be assigne to the units transfered out in the process.The Polishing Department of Vaughn Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production: Beginning inventory $1,720$ units that are $100\%$ complete as to materials and $30\%$ complete as to conversion costs; units started during the period are $40,000$ ; ending inventory of $5,200$ units $10\%$ complete as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $$20,200$ of materials and $$11,288$ of conversion costs; materials costs added in Polishing during the month, $$173,798$; labor and overhead applied in Polishing during the month, $$127,100$ and $$257,940,$ respectively.