Mercier Manufacturing produces a plastic part in three sequential departments: Extruding, Fabricating, and Packaging. Mercier uses the weighted$-$average process costing method to account for costs of production in all three departments. The following information was obtained for the Fabricating Department for the month of September.

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

Amount Degree of Completion

Prior department costs transferred in from the Extruding Department $ $75,750100\%$

Costs added by the Fabricating Department

Direct materials $ $36,00090\%$

Direct labor $9,30070\%$

Manufacturing overhead $8,52035\%$

$ $53,820$

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:

Direct materials $ $214,200$

Direct labor $64,800$

Manufacturing overhead $33,480$

Total costs added $ $312,480$

Fabricating finished $60,000$ units and transferred them to the Packaging Department.

At September $30,30,000$ units were still in work$-$in$-$process inventory. The degree of completion of work$-$in$-$process inventory at September $30$ was as follows:

Direct materials $100\%$

Direct labor $60$

Manufacturing overhead $50$