Maple Cone Company manufacturers bedroom furniture through two departments: Framing and upholstering. Materials are entered at the beginning of each process. For August, the following cost data are obtained from the two work in process accounts: Framing. Upholstering Work in Process, August 1 $ -0- $ ? Materials 100,000 ? Conversions costs 132,000 166,897 Cost transferred in -0- 200,000 Costs transferred out 200,000 ? Work in process, August 31 32,000 REQUIRED: a. If 25,000 dressers were started in production on August 1 and 20,000 dressers were transferred to Upholstering, what was the unit cost of materials for August in the Framing Department? b. Using the data in (a) above, what was the per unit conversion cost of the Dressers transferred to Upholstering? c. Continuing the assumption in (a) above, what is the percentage of completion of the units in process on August 31 in the Framing Department