Gray Manufacturing Company makes pennants for college and university athletic teams. The company uses a process costing system to accumulate product costs as the pennants move through the two stages of production: cutting and silk-screening. All materials are added at the beginning of both cutting and silk-screening processes, while conversion costs are applied evenly throughout the process."

At the beginning of September, the Cutting Department had 1,000 pennants in process that were 50% complete. The company had incurred $1,300 in direct materials cost and $1,250 in conversion cost to make them. During the month the department added $13,195 more of direct materials and $32,875 in conversion costs. A total of 9,150 pennants were finished during September and transferred to the Silk-screening Department. At the end of the month, 2,000 pennants that were 30% complete, remained in the Cutting Department.

• Calculate the number of pennants started in the Cutting Department during September.
• Calculate the equivalent units of production for the Cutting Department for September.
• What was the ending balance in the Cutting Department's Work in process Inventory account in dollars?
• How much cost was transferred from the Cutting Department to the Silk-screening Department during September?