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 1 was __________?