On July 31st, 10,000 typewriters, 100% complete with respect to direct material costs and 80% complete with respect to conversion costs, were in the assembly department's work in process inventory. These units were assigned total costs of $8,700 on the July production cost report, $1,500 of which was for direct material costs. 100,000 typewriters were started in the assembly department during August. At the end of August, 15,000 typewriters were still in production in the assembly department. These units were 60% complete with respect to direct material costs and 20% complete with respect to conversion costs. The following additional data are available for the department's August activities: Direct Materials Requisitioned Direct Labor Costs Incurred" $154,500 $22,700 "The direct labor wage rate was $20 per direct labor hour. Question 1 What was the cost to assemble one typewriter in July? OA. $2.50 B. $1.05 C. $1.00 D. $0.87 E. $2.40 Question 2 What was the conversionl cost included in work in process - assembly on September 1st? A. $3,000 B. $16,500 C. $915 D. $1,147 OE. $13,500