Toronto Timers Inc.'s costing system uses two cost categories: direct materials and conversion costs. Each of its products must go through the assembly department and the testing department. Direct materials are added at the beginning of production. Conversion costs are incurred uniformly throughout production. Data for the assembly department for June 2022 are as follows: Production Data-Units Beginning work in Cost Data Beginning work in process inventory costs Direct materials Conversion costs Direct materials costs added during June Conversion costs added during June Instructions 382,500 255,000 2,500,000 2,800,000 a. Determine what unit cost can be calculated from the information provided for beginning work in process inventory. process inventory (60% complete in terms of conversion costs) 850 units Units started during b. Calculate how many units were 1,300 units June completed and transferred out of the assembly department during June 202 Ending work in process inventory 450 units Complete the four steps necessary to prepare a production cost report.