Process Costing - Assembly Department - August Information regarding inventory production for the Assembly Department for August is as follows: Direct materials costs in August for 71,100 units Direct labor costs incurred in August Factory overhead costs incurred in August Work completed in August: 69,300 units Ending work in process, August 31: 8,900 units, 60% completed Category Started in July; Completed in August Started in August Completed in August Started in August Completed in September TOTAL Equivalent Units of Production Whole Units for Materials $1,239,984 518,000 266,175 Equivalent Units of Production for Conversion Costs a) Materials cost per equivalent unit b) Conversion cost per equivalent unit c) Cost per unit of finished goods started in Jul. and completed in Aug. d) Total cost of all finished goods started in Jul. and completed in Aug. e) Cost per unit of finished goods started and completed in Aug. f) Total cost of all finished goods started and completed in Aug. g) Cost per unit of the work in process inventory on Aug. 31 h) Total cost of the work in process inventory on Aug. 31 Note for August costs: Enter the amounts given in the case study for the preferred option