1. After talking with the various managers, it is determined that the inventory in process on May 1 is correct. You now have a question about the percent complete for May 31. Currently, the report shows that inventory was 80% complete but you believe the percent complete should be 89.2 percent. Calculate the 'Total units to be assigned costs' for Conversion equivalent units using the correct percent complete. Round to the nearest whole number.

The Cupcake Escape Cost of Production Report - Decorating Department For the Month Ending May 30 Unit Information Units charged to production: Inventory in process, May 1 Received from Baking Department Total units accounted for by the Production Department 1031,5421,645 Units to be assigned costs