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 27,800 units with the following costs:

	Amount	Degree of Completion
Mixing costs transferred in	$ 16,200	100%
Costs added in Refining
Direct materials	$ 28,640	100%
Conversion costs	31,630	80%
	$ 60,270
Work in process September 1	$ 76,470

During September, 289,000 units were transferred in from Mixing at a cost of $166,093. The following costs were added in Refining in September.

Direct materials	$ 450,200
Conversion costs	536,800
Total costs added	$ 987,000

Refining finished 274,000 units in September and transferred them to Packaging. At the end of September, there were 42,800 units in work-in-process inventory. The units were 20 percent complete with respect to conversion costs.

The Refining Department uses the weighted-average method of process costing. The Mixing Department at the Grant Street Plant uses the FIFO method of process costing. If the Mixing Department at the plant had used the weighted-average method, the amount of costs transferred in from Mixing would have been $183,600 for the amount transferred in this month.

Required:

Prepare a production cost report for September for the Refining Department.