Chateaufort Craft $($CC$)$ makes three models of sea kayaks: CC$-100,$ CC$-200,$ and CC$-500.$ CC manufactures the boats in two departments: Department A $($Assembly$)$ and Department B $($Finishing$).$ All three models are processed initially in Department A$,$ where all material is assembled. The CC$-100$ model is then transferred to finished goods. After processing in Department A$,$ the CC$-200$ and CC$-500$ models are transferred to Department B for final detailing, and then transferred to finished goods.

There were no beginning work$-$in$-$process inventories on September $1.$ Data for September are shown in the following table. Ending work in process is $40$ percent complete in Department A and $25$ percent complete in Department $B.$ Conversion costs are allocated based on the number of equivalent units processed in each department.

$\backslash$table$[[,$Total,CC$-100,CC-200,$CC$-500],[$Units started,,$885,555,510],[$Units completed in Department A$,,720,452,408],[$Units completed in Department B$,,,394,318],[$Materials$,$$$859,200,$$$141,600,$$$233,100,$$$484,500$