7. 1,000 units 70% complete are equivalent to _____ complete units. 8. Assume that a manufacturer uses direct labor continuously in one of its production departments. During June, the department began with no units in inventory and then started and completed 10,000 units. In addition, it started 1,000 units but they were only 30% complete at the end of June. The production cost report for this department will indicate that it manufactured _____ equivalent units of product during June. If the department's direct labor cost was $103,000 during the month, it's June direct labor cost per equivalent unit will be ____. This means that ____ of labor costs will be assigned to the finished units and______will be assigned to the 1,000 partially completed units.