Xi Corporation produces a product that passes through two departments. For July, the following equivalent unit schedule was prepared for the first department: Units completed Units, EWIP fraction complete: 10,000 x 100% Materials Conversion 180,000 180,000 15,000 6,000 195.000 186.000 10,000 x 40% Equivalent units of output Costs assigned to beginning work in process: Materials: $51,000 Conversion: $24,750 Manufacturing costs incurred during the month: Materials: $56,250 Conversion: $45,000