The Smelting Department of Polzin Company has the following production and cost data for September Production: Beginning work in process 2 000 units that are 10 % complete as to materials and 20% complete as to conversion costs, units started and f nished 9 000 units; and ending work in process 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs. Manufacturing costs: Work in process, September 1, $16,000; materials added $69,000; labor and overhead $138,600. Polzin uses the FIFO method to compute equivalent units