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, $163,40 materials costs and $97,524 in conversion costs were charged to the department. The beginning work in process inventory was $88,580 on July 1, comprised of $77,400 of materials costs and $11,180 of conversion costs. Other data for the month of July are as follows: Beginning work in process inventory, 7/1 21,500 units (40% complete as to conversion costs) Units completed and transferred out 60,200 units Ending work in process inventory, 7/31 25,800 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 units Equivalent units of production for conversion costs units What is the total cost assigned to the 60,200 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