The Assembly Department of Nitz Company uses a process cost accounting system and weighted-average cost How assumption The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During May, the department incurred the following costs which includes beginning work-in process: Direct materials Conversion costs dollar 90,000 dollar 135.000 Other data for the month of May arc as follows: Beginning work in process inventory, 5/1 Units started into production Units completed and transferred out Ending work in process inventory, 5/31 10,000 units (25 percent complete) 20,000 units 25,000 units 5.000 units (40 percent complete) Instructions: Answer the following questions and SHOW computations to support your answers. How many physical units have to be accounted for in the month of May?: What arc the Equivalent Units of production for: Materials Conversion What are the l alt Costs for: Materials Conversion Costs Total What is the total cost assigned to the 25,000 units that were transferred out of process: What is the total cost of the ending inventory