The Polishing Department of Sunland Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production: Beginning inventory 1,800 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 43,600; ending inventory of 5,600 units 10% complete as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $21,500 of materials and $33,186 of conversion costs; materials costs added in Polishing during the month, $221,390; labor and overhead applied in Polishing during the month, $127,100 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