$\backslash$table$[[$Units completed,$180,000,180,000],[$Add: Units in ending WIP X Fraction complete,$60,000,36,000],[(60,00060\%),,],[,240,000,216,000]]$

Work in process, September $1$:

Materials

$\backslash$table$[[$Conversion costs,$7,875],[$Total$,$$$154,875$