The polishing department of Estaban Manufacturing company hasthe following production and manufacturing cost data for September.Materials are entered at the beginning of the process.

Production: Beginning inventory 1,600 units that are 100%complete as to materials and 30% complete as to conversion costs:Units started during the period are 18,400; ending inventory of5,000 units 10% as to conversion costs.

Manufacturing costs: beginning inventory costs comprised of$20,000 0f materials and $43,180 of conversion costs; materialcosts added in polishing during the month, $ 177,200; labor andoverhead applied in polishing during the month, $102,680 and$257,140 respectively.

Instructions:

1. Compute the equivalent units of production for materials andconversion costs for the month of September
2. Compute the unit cost for materials and conversion cost for themonth
3. Determine the costs to be assigned to the units transferred outand in process