# 17 The following production data has been given for a factory:

Units in process July 1 1,000

(material 90% complete, conversion 30% complete)

Units started into Production 20,000

Units in Process, July 31 2,000

(materials 80% complete, conversion costs 40% complete)

Work in Process on July 1

Material costs $1,890

Conversion costs $987

Cost per Equivalent Unit

Materials $2.22

Conversion $3.31

What are the costs assigned to units transferred to the next department using the first-in, first-out method (FIF0) method?

$99,540

$102,417

$104,956

$107,947