Use the data of Pennington company's Cutting Department at the end of July that follows (This company uses process costing system): Beginning WIP -- units : 17,000 Amount Transferred in WIP -- units : 53,000 Transferred out in July -- units : 37,000 Ending WIP --% complete : 40% Based on the data shown here, what was the number of unit that in process? 38,000 a. 33,000 28,800 OC. 12,000 d. Use the data of LH Company that follows: Raw Materials Inventory Beginning 45 Purchased 250 ? Used Ending 65 40 Work in process Inventory Beginning Direct Materials ? 540 COGM Direct Labor 300 Overhead 120 Ending 60 Using the following T-accounts, determine the amount of indirect materials used $140 a. $50 b. $135 C. $90