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 1.520 units that are 100% complete as to materials and 30% complete as to conversion costs units started during the period are 46,300; ending inventory of 6,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,500 of materials and $34 645 of conversion costs materials costs added in Polishing during the month $204,254 tabor and overhead applied in Polishing during the month. $126,100 and $258,340, respectively Compute the equivalent units of production for materials and conversion costs for the month of September. Materials Conversion Costs The equivalent units of production e Textbook and Media Compute the unit costs for materials and conversion costs for the month (Round unit costs to 2 decimal places, c.3.2.25) Materials Conversion Costs Unit costs e Textbook and Media Determine the costs to be assigned to the units transferred out and in process. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1.225.) Transferred out Ending work in process