Winchester Salad Dressing had beginning work-in-process for process 1 in

July of $248,320 consisting of $101,640 of materials and $146,680 of

conversion costs. There were 16,000 units in beginning work-in-process,

40% complete as to conversion costs. Materials are added at the beginning

of the process. During July, 34,000 were transferred out and 9,000

remained in ending inventory. The ending work-in-process was 70%

complete for conversion cost. Costs during the period amounted to

$781,200 for direct materials and $1,009,280 for conversion.

The number of units started in process 1 during July was __________?

The cost assigned to completed units in process 1 was __________?

The cost assigned to the ending WIP in process 1was __________?