What was the conversional cost included in work in process-assembly on September 1st?

A.$1,147

B.$13,500

C.$3,000

D.$16,500

E.$915

9 to 5, LLC manufactures typewriters in two sequential production departments assembly and inspection. The company uses the weighted average method to accou for product costs and allocates manufacturing overhead to production at a rate of $60 per direct labor hour using a traditional, normal costing system In its first production department, assembly, two direct materials are added during production. The first direct material accounts for 60% of the departments total direct material and is added at the beginning of the production process. The second direct material accounts for the remaining 40% and is added to the units when they half way through the conversion process Conversion costs are incurred uniformly throughout the production procent On July 31st. 10,000 typewriters, 100% complete with respect to direct material costs and 80% complete with respect to conversion costs, wer in the assembly department's work in process inventory. These units were assigned total costs of $8,700 on the July production cost report, 81,500 of which was for direct material costs 100,000 typewriters were started in the assembly department during August At the end of August, 15,000 typewriters were still in production in the sembly department. These units were 60% complete with respect to direct material costs and 20% complete with respect to conversion costs. The following additional data are available for the department's August activities Direct Materials Requisitioned 5154,500 Direct Labor Costs incurred $22,700 The direct labor wage rate was $20 per direct labor hour