- 20 View Policies Current Attempt in Progress Blossom Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2022 are as follows: Percent Production Data-Basketballs Units Complete Work in process inventory units, July 1 500 60% Units started into production 1.110 Work in process inventory units, July 31 600 30% Cost Data-Basketballs Work in process, July 1 Materials $700 Conversion costs 600 $1,300 Costs added during July Direct materials 2,842 Direct labour 1.520 Manufacturing overhead 1,569 (a) Calculate the following: (Round unit costs to 2 decimal places, eg. 15.25.) 1. The equivalent units of production for materials and conversion costs Equivalent Units of Production Direct materials Conversion costs 2. The unit production costs for materials and conversion costs Cost per unit Direct materials Conversion costs 3. The assignment of costs to units completed and transferred out and to work in process at the end of the accounting period Costs accounted for Completed and transferred out Work in process inventory, July 31 Direct materials $ Conversion costs Total costs accounted for $