Required information [The following information applies to the questions displayed below.] QualCo manufactures a single product in two departments: Cutting and Assembly. During May, the Cutting department completed a number of units of a product and transferred them to Assembly. Of these transferred units, 38,500 were in process in the Cutting department at the beginning of May and 160,500 were started and completed in May. May's Cutting department beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of May, 52,300 additional units were in process in the Cutting department and were 70% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $563,382 of direct materials and $435,402 of conversion cost charged to it during May. Its beginning inventory included $75,075 of direct materials cost and $29,493 of conversion cost. 1. Compute the number of units transferred to Assembly. Total units transferred Assembly units