Q$13-$

$\backslash$table$[[,,,],[,,,],[,,,],[,,,]]$

The Polishing De partment of Harbin Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process.

$\backslash$table$[[,,,],[$Production: Beginning inventory,$1,600$ units that are,$1,$complete$]]$

$\backslash$table$[[$as to materials and,complete as to conversion costs; units started during the period are$],[38,400,$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; materials costs added in Polishing during the month,,$177,200],[$labor and overhead applied in Polishing during the month,,$125,6,,257,140]]$

respectively.

Instructions:

$($a$)$ Compute the equivalent units of production for materials and conversion costs for the month of September.

$($b$)$ Determine the costs to be assigned to the units transferred out and in process.