HGP Bricks Pty Ltd uses the weighted-average method in its process costing system. It manufactures bricks that goes through a number of processing stages prior to completion. Information on work in the first department, Mixing, is given below for September:

Production data:
Units in process, 1 September; materials 100% complete; conversion 80% complete	15,000
Units started into production during September	105,000
Units completed and transferred out	?
Units in process, 31 September; materials 70% complete; conversion 40% complete	20,000
Cost data:
Work in process inventory, 1 September:
Materials cost	$45,000
Conversion cost	$25,000
Cost added during May:
Materials cost	$297,000
Conversion cost	$191,000

Required:

1. Calculate the equivalent units of production for materials and conversion for September. (2 marks)
2. Calculate the cost per equivalent unit for materials and conversion for September. (1 mark)
3. Calculate the cost of ending work in process inventory in total for September. (1 mark)
4. What are the total costs accounted for? (1 mark)