(c) The Assembly Department started the month with 78,000 units in its beginning work in process inventory. An additional 254,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 21,000 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month? (d) Cawper Company uses the FIFO method in its process costing system. The Assembly Department started the month with 10,000 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. An additional 55,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 19,000 units in the ending work in process inventory of the Assembly Department that were 20% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month