LozzaMozza produces artisan cheese wheels and uses the weighted$-$average method of process costing. Direct materials are all

added at the beginning of production and conversion costs are incurred uniformly during production.

In September, LozzaMozza had $9,000$ units in beginning work$-$in$-$process and began production on another $37,400$ units. At the end of

the month, LozzaMozza had $9,600$ units in ending work$-$in$-$process that were $40$ percent complete with respect to conversion costs.

LozzaMozza incurred $$20,000$ of direct materials costs and $$5,400$ of conversion costs in August for September's beginning work$-$in$-$

process units. LozzaMozza incurred an additional $$83,200$ in direct materials costs and $$25,400$ in conversion costs in September.

Required: