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 1,560 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 41,500; ending inventory of 7,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,300 of materials and $8,596 of conversion costs; materials costs added in Polishing during the month, $182,082; labor and overhead applied in Polishing during the month, $126,100 and $258,140, 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, eg. 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, eg. 2.25 and final answers to O decimal places, e.g. 1,225.) Transferred out $ Ending work in process $ eTextbook and Media