The Polishing Department of Major Company has the following production and manufacturing cost data for September Materials are entered at the beginning of the process Production: Beginning inventory 1,600 units that are 100% complete as to materials and 30% complete as to conversion costs. units started during the period ar 42,900; ending inventory of 5,000 units 10% complete as to conversion costs Manufacturing costs: Beginning inventory costs, comprised of $20,000 of materials and $43,180 of conversion costs, material costs added in Polishing during the month, $175,800; labor and overhead applied in Polishing during the month, $125,680 and $257,140, respectively Instructions (a) Compute the equivalent units of production for materials and conversion costs for the month of September (b) Compute the unit costs for materials and conversion costs for the montlh (c) Determine the costs to be assigned o the units transferred out and in process NOTE: Enter a number in cells requesting a value enter either a number or a formula in cells with a"?". (a)Compute the equivalent units of production for materials and conversion costs for the month of Septembe Physical Units Value Value Work in process, September 1 Units started into production Units transferred out Work in process, September 30 Value Value alent Units Materials Value Value Conversion Costs Value Value Units transferred out Work in process, September 30 (b)Compute the unit costs for materials and conversion costs for the month. Direct Materials Value Conversion Costs Value Total Work in process, September 1 Costs added to production Value Value during September Total costs (c) 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 Total costs Value Value