The following information is available for Department X for the month of July: Units Beginning work in process, July 1 8,000 Started new in production during July 20,000 Ending work in process, July 31 (materials 100%, conversion 80%) 2,000 Cost accounted for the month of July: Beginning work in process costs: Direct materials Direct labor Manufacturing overhead $ 6,000 $ 2,000 $3,000 New costs added during July: Direct materials Direct labor Manufacturing overhead $18,000 $ 6,000 $ 9,000 20. Department X fully completed/transferred out units in July were A. 20,000 units B. 26,000 units C. 28,000 units D. 30,000 units 21. Department X July total material equivalent units were O A. 20,000 units B. 25,000 units C. 28,000 units D. 30,000 units 22. Department X July total equivalent units for conversion (direct labor and manufacturing overhead) were O A. 20,000 units B. 25,000 units C. 26,000 units O D. 27,600 units 23. Department X cost to produce one completed unit in July is A. $1.58 B. $2.04 C. $2.13 D. $2.98 24. The total costs of units transferred from Department X for the month of July were A. $41,080 B. $45,540 C. $50,270 D. $53,359 25. Department X total costs of ending work in process at the end of July were A. $4,087 B. $3,953 C. $3,552 D. $2,874