Question 2 of 2 View Policies Show Attempt History < Current Attempt in Progress 5/7.5 !!! The Polishing Department of Wildhorse Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Production: Beginning inventory 1.660 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,300; ending inventory of 7,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $22,000 of materials and $40,521 of conversion costs; materials costs added in Polishing during the month, $217,496; labor and overhead applied in Polishing during the month, $126,700 and $258,140, respectively.