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, $243,200 of materials costs and $175,488 in conversion costs were charged to the department. The beginning work in process inventory was $80,640 on July 1, comprised of $64,000 of materials costs and $16,640 of conversion costs. Other data for the month of July are as follows: Beginning work in process inventory, 7/1 Units completed and transferred out Ending work in process inventory, 7/31 Answer the following questions. 32,000 units (40% complete as to conversion costs) 89,600 units 38,400 units (30% complete as to conversion costs) How many physical units have to be accounted for in July? Physical units units