The Lester Change Manufacturing Company paints wood-imported products. The following are the production data for July: July 1 Balance 31 Materials 31 Labour 31 Overhead 31 Balance Work in ProcessPainting $ 8,900 July 31 Transferred out 7,000 2,500 2,720 ? Production records show that there were 1000 units in the beginning inventory, 30% complete; 1,400 units started, and 1,800 units transferred out. The beginning work in the process had materials costs of $6,900 and conversion costs of $2,000. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. Instructions:: using the FIFO method calculate the following: (a) How many units are in process on July 31? (2 marks) (b) What is the unit materials cost for July? (3 marks) @) What is the unit conversion cost for July? ( 3 marks) (d) What is the total cost of units transferred out in July? (3 marks) (e) What is the cost of the July 31 inventory? ( 3 marks) (1) What were the conversion costs per equivalent unit of production last period and this period? ( 3 marks) (g) What was the per-unit conversion cost of the units started last period and completed this period? ( 3 marks)