Q1

The Assembly Department uses a weighted-average process cost accounting system. The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During July, $190,000 of materials costs and $135,500 in conversion costs were charged to the department. The beginning work in process inventory was $93,000 on July 1, comprised of $80,000 of materials costs and $13,000 of conversion costs.

Other data for the month of July are as follows:

Beginning work in process inventory, 7/1	25,000 units	(40% complete)
Units completed and transferred out	90,000 units
Ending work in process inventory, 7/31	30,000 units	(30% complete)

How many physical units have to be accounted for in July?