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, $220,400 of materials costs and $131,544 in conversion costs were charged to the department. The beginning work in process inventory was $119,480 on July 1, comprised of $104,400 of materials costs and $15,080 of conversion costs. Other data for the month of July are as follows: Beginning work in process inventory, 7/1 29.000 units (40% complete as to conversion costs) Units completed and transferred out 81,200 units 34,800 units (30% complete as to conversion costs) Ending work in process inventory, 7/31 Answer the following questions. How many physical units have to be accounted for in July? Physical units units