please post the answer in excel format only!!

The Polishing Department of Major Company has the 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 42,900; ending inventory of 5,000 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,000 of materials and $43,180 of conversion costs, material costs added in Polishing during the month, $175,800; labor and overhead applied in Polishing during the month, $125,680 and $257,140, respectively. Instructions (a) Compute the equivalent units of production for materials and conversion costs for the month of September. (b) Compute the unit costs for materials and conversion costs for the month. (c) Determine the costs to be assigned o the units transferred out and in process. NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?". (a) Compute the equivalent units of production for materials and conversion costs for the month of September. Physical Units Value Work in process, September 1 Units started into production Value ? Units transferred out Value Work in process, September 30 Value ? Equivalent Units Units transferred out Work in process, September 30 Materials Value Value ? Conversion Costs Value Value 2 (b) Compute the unit costs for materials and conversion costs for the month. Direct Conversion Materials Costs Value Value Work in process, September 1 Costs added to production during September Value Value ? Total costs ? ? ? Equivalent units ? ? Unit cost ? ? 2 (c) Determine the costs to be assigned to the units transferred out and in process. Costs accounted for ? Transferred out Work in process, September 30 Materials Value D Value ? 1 Conversion costs ? Total costs 2 Total 2