The Smelting Department of Polzin Manufacturing Company has the following production and cost data for September.
Production: Beginning work in process 2,000 units that are 100% complete as to materials and 20% complete as to conversion costs; units started and finished 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, $15,200; materials added $60,000; labor and overhead $132,000.
Polzin uses the FIFO method to compute equivalent units.

Instructions
(a) Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of September.
(b) Compute the unit costs for the month.
(c) Determine the costs to be assigned to the units transferred out and in process.