The Polishing Department of Mason Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory 1,580 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 41,000; ending inventory of 7,000 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,100 of materials and $10,912 of conversion costs; materials costs added in Polishing during the month, $209,832; labor and overhead applied in Polishing during the month, $126,500 and $258,040, respectively. Compute the equivalent units of production for materials and conversion costs for the month of September. (Hint: Calculate Transferred Out units first.) . For units, they MUST be typed as a whole number, meaning it should NOT include any fractions or decimals. For example, if you answer is 100 units, you MUST type 100.Responses - Equivalent Units Materials Conversion Costs The Equivalent Units of Production Compute the unit costs for materials and conversion costs for the month. (Hint: Divide costs by the equivalent units calculated.) . Round unit costs to 2 decimal places, e.g. 2.25. . When typing your responses, do NOT include a dollar sign. Responses - Unit Costs Materials Conversion Costs Unit Costs Determine the costs to be assigned to the units transferred out and in process. (Hint: You need to multiply equivalent units for each cost by its unit cost.) . Round your answer to 0 decimal places, e.g. 10,000. . When typing your responses, do NOT include a dollar sign. Responses - Manufacturing Costs Transferred Out Ending Work in Process $