Information for the Hi-Test company's production process for 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 (2,000 units, 100% complete with respect to direct materials, 80% complete with respect to direct labor and overhead; consists of 545,000 of direct materials cost and $56,320 conversion cost). .. ....... $101,320 Costs incurred in September Direct materials . . . ... $375,000 Conversion . . . .... $341.000 Work in process inventory, September 30 (7,000 units, 100% complete with respect to direct materials, 40% complete with respect to conversion) . ... . . .... .. Units started in September . . . . . . .. .. 28,000 Units completed and transferred to finished goods inventory. . 23,000