Martin Company had the following department information for the current year: work in process, May 1 (physical units), 8,000; completed and transferred out (physical units), 35,000; and work in process, May 31 (physical units), 13,000. Materials are added at the beginning of the process. What is the total number of equivalent units for materials in May?

56,000.

48,000.

40,000.

36,000.

Darden Enterprises determined that materials costs totaling $158,400 and conversion costs totaling $130,200 were charged to a processing department in the month of July. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were 4,000 units in beginning work in process, 62,000 units were started into production in July, and 2,000 units were ending work in process that were 55% complete at the end of July. What total amount of manufacturing costs will be assigned to the units in work in process at the end of July if the weighted average method is used?

$4,840.

$8,800.

$7,000.

$4,810.