Tavia Limited manufactures a plastic gasket that is used in automobile engines. The gaskets go through three processing departments: Mixing, Forming, and Stamping. The company's accountant (who is very inexperienced) has prepared a summary of production and costs for the Forming Department for October, as follows: Work in process inventory, October 1 (9,000 units; materials 100% complete. conversion 7/8 complete) Costs transferred in from the Mixing Department Material added during October (added when processing 36,540 127,530 is 50% complete in the Forming Department) Conversion costs added during October 103,070 203,020 Total departmental costs $470,160 Forming Department costs assigned to: Units completed and transferred to the Stamping $470,160 Department (130,000 units at $3.61662 each) Work in process inventory, October 31 (10,000 units, conversion 2/5 complete) Total departmental costs assigned $470,160