Edwina Industrial Products (EIP) manufactures cleaning products. The Grant Street Plant produces a single product in three departments: Mixing, Refining, and Packaging. Additional materials are added in the Refining Process when units are 40 percent complete with respect to conversion. Information for operations in September in the Refining process appear as follows. Work in process on September 1 consisted of 25,000 units with the following costs: Amount Degree of Completion Mixing costs transferred in $ 12,000 100% Costs added in Refining Direct materials $ 27,800 100% Conversion costs 29,320 80% $ 57,120 Work in process September 1 $ 69,120 During September, 275,000 units were transferred in from Mixing at a cost of $165,000. The following c