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 inventory1,650units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are40,600; ending inventory of6,300units 10% complete as to conversion costs.

Manufacturing costs:Beginning inventory costs, comprised of $21,700of materials and $11,256of conversion costs; materials costs added in Polishing during the month, $180,678; labor and overhead applied in Polishing during the month, $127,200and $257,340, respectively.

Determine the costs to be assigned to the units transferred out and in process.