Star Solar Panels accounts for production costs using the first in$,$ first out $($FIFO$)$ method of process costing. Direct materials are all

added at the beginning of production and conversion costs are incurred uniformly during production.

In September, Star Solar Panels had $9,000$ units in beginning work$-$in$-$process that were $45$ percent complete with respect to

conversion costs. The company began production on another $41,000$ units in September, and it had $14,500$ units in ending work$-$in$-$

process that were $60$ percent complete with respect to conversion costs.

Star Solar Panels reported the following production cost information for September:

Required: