Adepartment adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of January, there were no units in the beginning work in process inventory: 90,000 units were started into production in January; and there were 20,000 units that were 40% complete in the ending work in process inventory at the end of January. What were the equivalent units of production for conversion costs for the month of January? (Units transferred out + Equivalent unit of ending units) (Round your answer to a whole number if needed. Just put the number in the blank. No $ sign.) Question 7 3 pts A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process: 40,000 units were completed and transferred out; and there were 20,000 units in the ending work in process that were 40% complete. During July $120,000 materials costs and $105,000 conversion costs were charged to the department. The unit production costs for materials was (Note: adds materials at the beginning of the process meaning materials are 100% finished for ending inventory.) 2.50 3.00 2.00 175