Fast Co. produces its product through a single processing department. Direct materials are added at the start of production, and conversion costs are added evenly throughout the process. The company uses monthly reporting periods for its weighted-average process costing system. The Work in Process Inventory account has a balance of $95,300 as of October 1, which consisted of $20,400 of direct materials and $74,900 of conversion costs.

During the month the company incurred the following costs:

Direct materials	$177,400
Conversion	972,400

During October, the company started 151,000 units and transferred 161,000 units to finished goods. At the end of the month, the work in process inventory consisted of 24,400 units that were 80% complete with respect to conversion costs.