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Exercise 16-11 (Part Level Submission) I need the answer to part C. Please show how you got to the solution.

The Polishing Department of Harbin Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

Production: Beginning inventory 1,900 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 38,500; ending inventory of 5,900 units 10% complete as to conversion costs.

Manufacturing costs: Beginning inventory costs, comprised of $21,080 of materials and $53,815 of conversion costs; materials costs added in Polishing during the month, $160,720; labor and overhead applied in Polishing during the month, $127,000 and $257,810, respectively.

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