Manning Company had a beginning work-in-process inventory of 20,000 units on July 1. These units contained $150,000 of direct materials and $275,000 of conversion cost. The following data relate to activity during July:

Production completed (units)	80,000
Ending work in process, 60% complete for conversion costs	30,000
Costs added in July:
Direct materials	$242,700
Conversion cost	$690,300

Manning uses a weighted-average process-costing system. All materials are added at the start of manufacturing; in contrast, conversion cost is incurred evenly throughout production. Required: A. Compute the total equivalent units for direct material and conversion cost. B. Compute the cost per equivalent unit of direct material and conversion cost. C. Determine the cost of completed production. D. Determine the cost of the July 31 work in process.

E. Prepare the journal entry to transfer the completed units to finished goods.