Required information (The following information applies to the questions displayed below.) The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company. $ $ 25,300 9,600 9,800 36,300 117,800 9,800 37,000 692,6001 288, 200 56,4001 9,700 65,000 Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense-Factory equipment Factory supervision Factory supplies used Factory utilities Inventories Raw materials, December 31, 2018 Raw materials, December 31, 2019 Work in process, December 31, 2018 Work in process, December 31, 2019 Finished goods, December 31, 2018 Finished goods, December 31, 2019 Direct labor Income taxes expense Indirect labor Miscellaneous production costs Office salaries expense Raw materials purchases Rent expense-office space sen Rent expense-Selling space Rent expense-Factory building Maintenance expense-Factory equipment Sales Sales salaries expense 156,900 186,000 19,900 19,900 166,100 144,100 941,000 23,000 29,900 79,000 39,600 4,486,4001 393,100 Required: Prepare the company's 2019 schedule of cost of goods manufactured. LEONE COMPANY Schedule of Cost of Goods Manufactured For Year Ended December 31, 2019 Direct materials Raw materials available for use 0 Direct materials used $ 0 Factory overhead 0 Total factory overhead costs Total manufacturing costs 0 Total cost of work in process 0 Cost of goods manufactured $ 0 (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, 37,800 were in process in the Cutting department at the beginning of May and 154,800 were started and completed in May. May's Cutting department beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of May, 51,600 additional units were in process in the Cutting department and were 75% complete with respect to materials and 20% complete with respect to conversion. The Cutting department had $487,080 of direct materials and $406,287 of conversion cost charged to it during May. Its beginning inventory included $74,375 of direct materials cost and $28,793 of conversion cost. 1. Compute the number of units transferred to Assembly. Total units transferred Assembly units