The Polishing Department of Cullumber 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 $1,560$ units that are $100\%$ complete as to materials and $30\%$ complete as to conversion costs; units started during the period are $41,500$ ; ending inventory of $7,800$ units $10\%$ complete as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $$20,300$ of materials and $$8,596$ of conversion costs; materials costs added in Polishing during the month, $$182,082$; labor and overhead applied in Polishing during the month, $$126,100$ and $$258,140,$ respectively.

Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of september.