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 1,630 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,500; ending inventory of 6,900 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $21,400 of materials and $48,694 of conversion costs; materials costs added in Polishing during the month, $236,872; labor and overhead applied in Polishing during the month, $126,100 and $258,140, respectively.

A) Compute the equivalent units of production for materials and conversion costs for the month of September.

I need help in completing this excecise for accounting. I computed the materials cost which was $47,130

1,630 + 45,500 = 47,130

I tried computing (1,630 *.70) + 40230 + (6,900 *.10) = 42,601

I know how to computer the conversion cost but for some reason I can not get the correct answer for this? If anyone can explain what I'm doing wrong that would be big help. Any help would be great!