$\backslash$table$[[$Units completed,$180,000,180,000],[$Add: Units in ending WIP x Fraction complete,$66,000,38,940],[(66,00059\%),,],[$Equivalent units of output,$246,000,218,940]]$

Costs:

Work in process, September $1$:

$\backslash$table$[[$Materials$,$$$147,000$