Work in process on September $1$ had $15,000$ units made up of the following:

$\backslash$table$[[,$Amount,Degree of Completion$],[$Prior department costs transferred in from the Extruding Department,$ $75,750,100\%],[$Costs added by the Fabricating Department,,$],[$Direct materials,$ $36,000,90\%],[$Direct labor,$9,300,70\%],[$Manufacturing overhead,$8,520,35\%],[,$$ $53,820,],[$Work in process, September $1,$$ $129,570,]]$

During September, $75,000$ units were transferred in from the Extruding Department at a cost of $$356,250.$ The Fabricating Department added the following costs:

$\backslash$table$[[$Direct materials,$$214,200$

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