Hugo, Inc. has a process costing system at its Plainfield Avenue Plant. All materials are introduced when

conversion costs reach $50$ percent complete. The following information is available for physical units during

August:

Work in process, August $1(25\%$ complete as to conversion costs$)$

Units started in August

Units transferred out to Finishing Department in August

Work in process, August $31(60\%$ complete as to conversion costs$)$

$20,000$ units

$240,000$ units

$200,000$ units

Answer Questions $6$ through $10$ assuming Hugo Inc. uses the FIFO method to account for WIP.