Swasey Fabrication, Inc., manufactures frames for bicycles. Each frame passes through three processes: Cutting, Welding, and Painting. In September, the Cutting Department of the Tulsa, Oklahoma, plant reported the following 

data:

 

2. In Cutting, all direct materials are added at the beginning of the process.
4. Beginning work in process consisted of 41,000 units, 20 percent complete with respect to direct labor and overhead. Costs in beginning inventory included direct materials, $1,215,000; direct labor, $223,000; and applied overhead, $150,000.
6. Costs added to production during the month were direct materials, $2,565,000; direct labor, $3,471,050. Overhead was assigned using the following information: Activity Rate Actual Driver UsageInspection$150 per inspection hour4,000 inspection hoursMaintenance$750 per maintenance hour1,600 maintenance hoursReceiving$300 per receiving order2,000 receiving orders
8. At the end of the month, 121,000 units were transferred out to Welding, leaving 13,000 units in ending work in process, or 25 percent complete.