Lewisburg Corporation had 12,000 units of beginning inventory in its Forming Department on July 1. Th 40 percent complete with respect to conversion requirements. On July 31, the company had 9,000 units of inventory remaining in its Forming Department. These units were 100 percent complete with respect to their direct materials requirements but only 70 percent complete with respect to conversion. The Forming Department's direct materials cost for July totaled $400,000, or $25 per equivalent unit consumed. Its conversion costs for July totaled $328,000, or $16 per equivalent unit. Determine how many units were started and completed in the Forming Department during July e units were 100 percent complete with respect to direct materials requirements but only