The Polishing Department of Pharoah Company has the following production and manufacturing cost data for September. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. Production: Beginning inventory 1,860 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 45,100; ending inventory of 5,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,800 of materials and $41,608 of conversion costs; materials costs added in Polishing during the month, $225,740; labor and overhead applied in Polishing during the month, $125,900 and $258,240, 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 completed and transferred out and to work in process at the end of September. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.)

Completed and transferred out		$enter a dollar amount rounded to 0 decimal places
Ending work in process		$enter a dollar amount rounded to 0 decimal places