Materials costs of $$1200000$ and conversion cost of $$2040000$ were charged to a processing department in the month of September.

Materials are added at the beginning of the process while conversion costs are incurred uniformly throughout the process. There were

no units in beginning work in process inventory, $24000$ units were started into production in September, and there were $6000$ units in

ending work in process inventory that were $40\%$ complete as to conversion costs at the end of September.

What was the total manufacturing cost assigned to those units that were completed and transferred out of work in process during

September?

$$3600000$

$$3060000$

$$2700000$

$$2430000$