Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for September follows. Assume that all materials are added at the beginning of its production process, and that direct labor and factory overhead are added uniformly throughout the process.

Goods in process inventory. September 1 (2400 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead, includes $45,400 of direct material cost, $31,200 in direct labor cost, $37,440 overhead cost) Units started in September Units completed and transferred to finished goods inventory Goods in process inventory, September 30 (? units, 100% complete with respect to $114,040 28,800 23,400 direct materials, 40% complete with respect to direct labor and overhead) Costs incurred in September Direct materials Direct labor Overhead applied at 120% of direct labor cost $403,880 $ 161,070