The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory of 2,500 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 11,600; ending inventory of 3,400 units are 10% complete in terms of conversion costs. Manufacturing costs: Beginning inventory costs, comprising $25,300 of materials and $28,100 of conversion costs; materials costs added in polishing during the month, $125,570; labour and overhead applied in polishing during the month, $107,000 and $270,068, respectively. Calculate the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs Equivalent units of production Calculate the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 15.25.) Materials Conversion costs Per equivalent unit cost Determine the costs to be assigned to the units transferred out and in process. Costs accounted for Transferred out Work in process, September 30 Materials Conversion costs