The polishing department of Crane Manufacturing Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Production: Beginning inventory of 2,200 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 12,400; ending inventory of 3,200 units that are 10% complete in terms of comversion costs. Manufocturing costs: Beginning inventory costs, comprising $25,100 of materials and $27,600 of conversion costs; materials costs added in polishing during the month, $131,120; labour and overhead applied in polishing during the month, $100,500 and $299,680, respectively. The company uses the weighted-average method. Calculate the equivalent units of production for materials and conversion costs for the month of September. Calculate the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal ploces, ex 15.25.) Question Part Score Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of September. Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of September