The Smelting Department of Polzin Company has the following production and cost data for September Production: Beginning work in process 1.700 units that are 100% complete as to materials and 20% complete as to conversion costs: units started and finished 8,000 units; and ending work in process 900 units that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs Work in process. September 1. $15,000, materials added $53.400; labor and overhead $116,640 Polzin uses the FIFO method to compute equivalent units