please explain where you use what percentage and why, I have seen two answers to this questions and both were wrong!!!

Current Attempt in Progress Your answer is partially correct. Following is information about the assembly department of a company: 1. There were 196,100 units in work in process on August 1. With respect to units transferred in, 100% were complete and costs incurred amounted to $125,100. With respect to conversion, 85% of the units were complete and costs incurred amounted to $55,200 485,200 units were transferred in from the cutting department during August. 596,900 units were completed during August and transferred to the finished goods inventory During August.costs incurred were as follows: $488,070 for units transferred in from cutting. $304,419 for direct materials used, and $141.594 for conversion costs 5. There are 84.400 units in work in process on August 31. With respect to the units transferred in 100% are complete and 70% are complete with respect to conversion 2. 3. 4. Prepare a production cost report (Round unit costs to 7 decimal places, ex. 0.1287345 and all other answers to decimal places, es 5,275.) Transferred in Direct Materials Conversion costs Totals Prepare a production cost report. Conducte de les 12345 and others. 2) Transferred in Direct Material Team us to be accounted for Work in procent, Aug 1 unit terre Transferred out work in proces, Aug. 31 Costs in August Equivalent units Unit cost Costs to account for: Work in process, Aug. 1 Started into production Costs accounted for Transferred out Work in process, Aug. 31 Transferred in Conversion costs Total costs