Kabana Industries manufactures widgets in two stages. The first phase of production occurs in the Assembly Department. Units are then transferred to the Finishing Department where the product is finished and packaged for shipment to distributors. This question deals with the Finishing Department.

The Finishing Department adds material (Material A) to the widget as soon as it is received from the Assembly Department. Packaging material (Material B) is added when the production is 95% complete. Inspection takes place when production is 80% complete.

Following is the data recorded for the Finishing Department for the month of September:

Units of beginning work-in-process inventory	62,500
Units of ending work-in-process inventory	125,000
Percentage completion of units in beginning work-in-process inventory	55%
Cost of Material A in beginning work-in-process inventory	$690,000
Cost of Material B in beginning work-in-process inventory	?
Transferred-in cost in beginning work-in-process inventory	$675,000
Conversions costs in beginning work-in-process inventory	$1,450,750
Percentage completion of units in ending work-in-process inventory	93%
Costs of Material A added in the month of September	$3,343,200
Costs of Material B added in the month of September	$380,000
Conversion costs added during September	$7,875,000
Transferred-in costs added during September	$5,271,950
Units started in September	437,500
Units completed and transferred to finished goods inventory	325,700

Normal spoilage is 5% of all good units that pass inspection. The company pro-rates the normal spoilage between cost of goods manufactured and ending work-in-process. The company uses the weighted average method for cost assignment.

Required:

For September, prepare a production report, summarizing total costs to account for and assigning the costs to units completed and transferred out, to abnormal spoilage and to units in ending work-in-process.