7. Nizwa Marble Company has several processing departments. Costs charged to the Assembly Department for October 2020 totaled $235,200 as follows: Work in process, October 1 Materials 20,000 Conversion costs 18,560 38,560 Materials added 100,000 Labor 36,640 Overhead 60,000 Production records show that 1,000 units were in beginning work in process 40% complete as to conversion cost, 2,000 units were started into production, and 1,200 units were in ending work in process 10% complete as to conversion costs. Materials are entered at the beginning of each process. Instructions: (a) Compute the physical units (b) Determine the equivalent units of production (c) The unit production costs for the Assembly Department. (d) Determine the assignment of costs to goods transferred out and in process