Direct materials costs of $202000 and conversion costs of $269710 were charged to a processing department in the month of September. Direct materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process inventory, 101000 units were started into production in September, and there were 8500 units in ending Work in Process inventory that were 45% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September if the weighted-average method is used? $370710 $444000 $92500 $96325