Materials costs of $600000 and conversion costs of $859500 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, 120000 units were started into production in September, and there were 9000 units in ending work in process inventory that were 40% complete as to conversion costs at the end of September. What was the total amount of manufacturing costs assigned to the 9000 units in ending work in process inventory? $27000$45000$72000$45000