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 1,560 units that are 100% complete as to materials and 30% complete as to conversion costs; units started during the period are 41,500; ending inventory of 7,800 units 10% complete as to conversion costs. Manufacturing costs: Beginning inventory costs, comprised of $20,300 of materials and $8,596 of conversion costs; materials costs added in Polishing during the month, $182,082; labor and overhead applied in Polishing during the month, $126,100 and $258,140, respectively.