Murray Pty Ltd manufactures bicycle frames in two departments: Cutting and Welding. Murray uses the weighted average method. Manufacturing costs are added uniformly throughout the process. The following are cost and production data for the cutting department for October: Production: Units in process, 1 October, 40% complete Units completed and transferred out Units in process, 31 October, 60% complete Costs: WIP, 1 October Costs added during October 10 000 68 000 20 000 80 000 1 520 000 Required: