Question 2 The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory of 2,200 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 11,500; ending inventory of 3,000 units are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprising $24,500 of materials and $27,500 of conversion costs; materials costs added in polishing during the month, $113,185; labour and overhead applied in polishing during the month, $100,000 and $257,500, respectively. (c) Determine the costs to be assigned to the units transferred out and in process. Costs accounted for Transferred out Work in process, September 30 Materials Conversion costs Total costs