In the month of september, a department had 500 units in the beginning work in processinventory that were 60% complete. these units had $30,000 of materials costs and$22,500 of conversion costs. materials are added at the beginning of the process andconversion costs are added uniformly throughout the process. during september, 10,000units were completed and transferred to the finished goods inventory and there were2,000 units that were 25% complete in the ending work in process inventory onseptember 30. during september, manufacturing costs charged to the department were: materials $690,000; conversion costs $765,000.the cost assigned to the units transferred to finished goods during september was