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 are 45,600; ending inventory of 5,400 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,500 of materials and $61,330 of conversion costs; materials costs added in Polishing during the month, $227,300; labor and overhead applied in Polishing during the month, $125,800 and $257,440, 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		enter a number of units		enter a number of units

Compute the unit costs for materials and conversion costs for the month. (Round unit costs to 2 decimal places, e.g. 2.25.)

		Materials		Conversion Costs
Unit costs		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places

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 0 decimal places, e.g. 1,225.)

Transferred out		$enter a dollar amount rounded to 0 decimal places
Ending work in process		$enter a dollar amount rounded to 0 decimal places