Mercier Manufacturing produces a plastic part in three sequential departments: Extruding, Fabricating, and Packaging. Mercier uses the weighted$-$average process costing method to account for costs of production in all three departments. The following information was obtained for the Fabricating Department for the month of September.

Work in process on September $1$ had $15,000$ units made up of the following:

$\backslash$table$[[,$Amount,$\backslash$table$[[$Degree of$],[$Completion$]]],[$Prior department costs transferred in from,,$],[$the Extruding Department,$$78,250,100\%$