Question 7: The Boeing Company manufactures avionics. Material is introduced at the beginning of the process in the assembly department. Conversion costs are applied uniformly throughout the process. As the process is completed, goods are immediately transferred to the finishing department. Data for the assembly department for the month of July 20x1 follow: Work in process, June 30: $175,500 (consisting of $138,000 materials and $37,500 conversion costs): 100% completed for direct materials, but only 25% completed for conversion costs Units started during July Units completed during July Work in process, July 31: 100% completed for direct materials, but only 50% completed for conversion costs Direct materials added during July Conversion costs added during July 10,000 units 80,000 units 70,000 units 20,000 units $852,000 $634,500