U Question 28 2 pts The Assembly Department uses a process cost accounting system and a 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, $190,000 of materials costs and $135,000 in conversion costs were charged to the department. The beginning work in process inventory was $103,000 on July 1, comprised of $80,000 of materials costs and $23,000 of conversion costs. 25,000 units (40% complete) Other data for the month of July are as follows: Beginning work in process inventory, 7/1 Units started into production Ending work in process inventory, 7/31 75,000 units 30,000 units (30% complete) 1. How many physical units have to be accounted for? (use commas but NOT $ or cents) D Question 29 2 pts What are the equivalent units of production for materials and conversion costs? Use the following format example: M=2 and CC-3 Question 30 2 pts What is the unit cost for materials and conversion costs? Use the following format example: M=1.50 and CC=2.50 D Question 31 2 pts What is the total cost assigned to the units that were transferred out of the process in July? Use commas but NOT $ or cents Question 32 2 pts What is the total cost of the July 31 inventory? Use commas but NOT $ or cents