The department had beginning inventory of 5,500 units of product and it started 94,500 units during the period.It transferred out 90,000 units during the period.Total transferred-in and production cost for the period was $902,400.This amount included the cost in beginning inventory plus additional costs incurred during the period.The target (standard) cost per unit is $9.45. Comment on Mr. Sawyer's motives for establishing the percentage of completion at 60% rather than 40%.