Question 27 Materials costs of $222000 and conversion costs of $211730 were charged to a processing department in the month of September. Materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process, 111000 units were started into production in September, and there were 7900 units in ending Work in Process that were 35% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September if the weighted-average method is used? $103100 $412400 $322730 $105865