The Assembly Department uses a process cost accounting system and the weighted-average cost flow assumption. The department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. During July, $209,000 of materials costs and $133,430 in conversion costs were charged to the department. The beginning work in process inventory was $80,300 on July 1, comprised of $66,000 of materials costs and $14,300 of conversion costs. Other data for the month of July are as follows: Beginning work in process inventory, 7/1 27,500 units (40% complete as to conversion costs) 77,000 units Units completed and transferred out Ending work in process inventory, 7/31 33,000 units (30% complete as to conversion costs) Answer the following questions. How many physical units have to be accounted for in July? Physical units units What are the equivalent units of production for materials and for conversion costs for the month of July? Equivalent units of production for materials Equivalent units of production for conversion costs units units What is the total cost assigned to the 77,000 units that were completed and transferred out of work in process inventory in July? Total cost assigned $ What is the total cost of the July 31 work in process inventory? Total cost of the July 31 work in process inventory $