Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September. Units:

Units, beginning work in process 40,000 (20% complete for materials, 60% complete for conversion)

Started 300,000

Completed ?

Units, ending work in process 50,000 (25% complete for materials, 80% complete for conversion)

Costs: Materials Conversion Total

beginning work in process $ 6,080 $ 2,160 $ 8,240

current costs $220,875 $30,600 $251,475

total costs $226,955 $32,760 $259,715

The company uses FIFO inventory assumption.

Required: Prepare September cost report for the printing department to calculate the cost of units completed and transferred to the binding department, and the cost of ending work in process.