Howorth Dental Products is a London-based producer of a patented anti-microbial dental floss. All raw material is introduced at the beginning of the production process, but considerable processing time is needed to create the anti-microbial qualities of the specially designed floss. Howorth measures output in meters of floss and applies the weighted-average process costing method. The following information is available for a recent period
Beginning work in process inventory:
140,000 meters at a cost of:
$46,200 for direct materials, $24,900 for direct labor, and $24,900 for factory overhead. 
The conversion process was 55% complete.
Units started into production: 260,000 meters
Units completed and transferred to finished goods: 380,000 meters

Ending work in process inventory: 20,000 meters, 35% COMPLETE

Additional costs incurred during the period:
Direct materials, $85,400
Direct labor, $98,200
Factory overhead, $98,600

A.)Prepare a cost of production report for Howorth for September
B.)Prepare journal entries to reflect the transfer of completed units to finished goods.