Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for the company's first production process September follows. Assume that all materials are added at the beginning of this production process, and that conversion costs are added uniformly throughout the process. Work in process inventory, September 1 (5,000 units, 100% complete with respect to direct materials, 80% complete with respect to conversion; consists of $65,700 of direct materials cost, $119,500 conversion cost Costs incurred in September Direct materials Conversion Work in process inventory, September 30 (10,000 units, 100% complete with respect to direct materials, 40% complete with respect to conversion) Units started in September Units completed and transferred out $185,200 $455,000 $374,000 ? 36,000 31,000