1 (24 minutes) The Assembly Department uses a process cost accounting system. The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During May, $200,000 of materials costs and $95,000 in conversion costs were charged to the department. The beginning Work in Process inventory was $63,000 on May 1, comprised of $40,000 of materials costs and $23,000 of conversion costs. The company employs the weighted-average method of process costing. Other data for the month of May are as follows: Beginning Work in Process inventory, 5/1 Units completed and transferred out Ending Work in Process inventory, 5/31 Required: Part A (10 marks) 25,000 units (40% complete) 50,000 units 30,000 units (30% complete) Answer the following questions and show computations to support your answers.