Natuzzi Italia is a manufacturer of designer couches for large retailers. Every designer couches passes through two departments: the Assembly department and the Finishing department. This problem focuses on the Assembly department. The process- costing system at Natuzzi Italia has a single direct-cost category (direct materials) and a single indirect-cost category (conversion costs). Direct materials are added when the assembly department process is 10% complete. Conversion costs are added evenly during the assembly department's process. Natuzzi Italia uses the FIFO method of process costing. Consider the following data for the assembly department in July 2021: Physical Unit Direct Conversion (Couches) Materials Costs Work in process, July 1a 120 $3,060 $312 Started during July 2021 1,020 Completed during July 2021 900 Work in process, July 31b 240 Total costs added during July 2021 $35,700 $23,088 a Degree of completion: direct materials, 100%; conversion costs, 50%. Degree of completion: direct materials, 100%; conversion costs, 30%. REQUIRED: 1. Summarize total assembly department costs for July 2021, and assign them to units completed (and transferred out) and to units in ending work-in-process inventory using the FIFO method of process costing (all 5 steps in process costing)