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Current Attempt in Progress Direct materials costs of $ 216000 and conversion costs of $ 246960 were charged to a processing department in the month of September. Direct materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process inventory, 108000 units were started into production in September, and there were 8500 units in ending Work in Process inventory that were 40% complete at the end of September. What was the total amount of manufacturing costs assigned to those units that were completed and transferred out of the process in September if the weighted average method is used? $ 102900 $ 354960 $437800 $ 99500 Direct materials costs of $ 545000 and conversion costs of $ 363300 were charged to a processing department in the month of September. Direct materials are added at the beginning of the process; conversion costs are incurred uniformly throughout the process. There were no units in beginning Work in Process inventory, 109000 units were started into production in September, and there were 8000 units in ending Work in Process inventory that were 35% complete at the end of September. What was the total amount of manufacturing costs assigned to the 8000 units in the ending Work in Process inventory if the weighted- average method is used? $ 60000 $ 49800 $ 21400 $ 40000