Talamoto Co manufactures a single product that goes through two processes -- mixing and cooking. The following data pertains to the Mixing Department for September 26,000 units 70% 15,000 units 50% 67,000 ? units Work-in-process Inventory Sept. 1 Conversion complete Work-in-process inventory Sept. 30 Conversion complete Units started into production in Sept. Units completed and transferred out Costs Work-in-process inventory Sept. 1 Material P Material Conversion Costs added in September Material P Material Conversion $111,000 102,000 111,000 $167,000 153,888 329,500