Thor Ltd has three main processes: forging, assembly and packaging. Material is introduced at the start of all processes and conversion costs are applied uniformly throughout. There were 300 units in process in the forging department on 1 September. These | opening units in process were 60% complete as to conversion. The cost data for September were as follows: Work in process, 1 September Direct material Conversion Costs incurred during September Direct material Conversion 82,000 78,300 720,000 911,600 The following data relate to the forging department for September: First-in, Weighted first-out average Total equivalent units of direct material 1,800 2,100 Total equivalent units of conversion 1,720 1,900 Units completed and transferred out during September 1,600 1,600