Lexington Company produces baseball bats and cricket paddles. It has two departments that process all products. During July, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $40,000 for materials and $60,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete. Direct materials are added at the beginning of the process.

Beginning work in process in the finishing department was 80% complete as to conversion. Direct materials for finishing the units are added near the end of the process. Beginning inventories included $24,000 for transferred-in costs and $28,000 for conversion costs. Ending inventory was 30% complete. Additional information about the two departments follows:

CUTTING: Beginning work in process units 20,000 Units started this period 60,000 Units transferred this period 64,000 Ending work-in-process units -

Material costs added $48,000 Conversion costs $28,000

Transferred-out cost $128,000

Finishing: Beginning work in process units 24,000 Units started this period - Units transferred this period 68,000 Ending work-in-process units 20,000

Material costs added $34,000 Conversion costs $68,500

Transferred-out cost -

What is the number of units stated and completed during July in the finishing department?

What is the total equivalent units for conversion cost for the finishing department under FIFO method in July?

What is the total cost per equivalent unit for the finishing department under FIFO method in July?

What is the total cost assigned to beginning inventory for the finishing department under FIFO method?

What is the total cost goods completed and transferred for the finishing department under FIFO method?