CoursHeroTranscribedText: Auto Novelties. Inc manufactures a small robot that can be moved around by remote control It can be used as a novelty to serve food and drinks to guests, and with a special attachment it can vacuum the carpet. The materials arc all added at the beginning of the Assembly Operation (the rst Operation). Labor and overhead are added uniformly during the month . Data for the month of July in the Assembly Operation are given as follow Units Work In process. July 1 15,000 Units started in process 250,000 Costs Work in process. July 1 Materials 210,000 Labor and overhead 60,000 July costs: Materials 3,500,000 Labor and overhead 1,453,000 The Inventory of work In process on July 1 was complete as to materials but only 2/3 complete as to labor and overhead. On July 31, the inventory consisted of 20,000 units that were 40% complete with respect to labor and overhead