The Polishing Department of the Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. Production: Beginning inventory1,660units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are45,300; ending inventory of7,800units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $22,000of materials and $40,521of conversion costs; materials costs added in Polishing during the month, $217,496; labor and overhead applied in Polishing during the month, $126,700and $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

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

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
Ending work in the process