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 12,400; ending inventory of 3,100 units are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprising $25,200 of materials and $28,500 of conversion costs; materials costs added in polishing during the month, $129,560; labour and overhead applied in polishing during the month, $110,000 and $297,289, respectively. Your answer is partially correct. Try again. Determine the costs to be assigned to the units transferred out and in process. Costs accounted for Transferred out 532000 Work in process, September 30 Materials 32860 Conversion costs 11439 44299 Total costs 576299