Task $2$: Major Company uses a traditional process costing system with weighted average method to compute equivalent units. 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 of $1,600$ 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 that are $10\%$ 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 Department during the month are $$175,800$; labor and overhead applied in Polishing Department during the month are $$125,680$ and $$257,140$ respectively. Required:

Determine the equivalent units of production for materials and conversion costs for September.

Compute the unit costs for materials and conversion costs.

Determine the costs to be assigned to the units transferred out and ending work in process.