Jackson Electronics Inc. manufactures a variety of microelectronic component parts and utilizes a process costing system. The following information was provided by the accounting department as of July 31, 2014:

a. Units started during the month of July totaled 118,200.

b. Units partially complete as of July 31 equaled 7,400.

c. Ending work in process inventory as of July 31, 2014, was 70 percent complete.

d. Direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process.

e. Units in process on July 1, 2014