The Polishing Department of Crane Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production:Beginning inventory1,500units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are40,000; ending inventory of5,000units 10% complete as to conversion costs.

Manufacturing costs:Beginning inventory costs, comprised of $20,100of materials and $11,110of conversion costs; materials costs added in Polishing during the month, $166,650; labor and overhead applied in Polishing during the month, $125,700and $257,240, respectively.

Compute the equivalent units of production for materials and conversion costs for the month of September.

Materials Conversion Costs

a)

The equivalent units of production

b)

Compute the unit costs for materials and conversion costs for the month.(Round unit costs to 2 decimal places, e.g. 2.25.)

Materials Conversion Costs

Unit costs

c)

Show the assignment of costs to units transferred out and in process.

Transferred out$

Ending work in process