Accounting Principles Homework Problems Chapter 21 3. Mullins Company manufactures footballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost information for the month of March 2020 are as follows: Percent Complete 60% Production Information Work in process units, March 1 Units started into production Work in process units, March 31 Units 500 1,250 600 40% Cost Information Work in process, July 1 Materials Conversion costs Direct materials Direct labor Manufacturing overhead $750 600 $1,350 2,400 1,580 1,295 Instructions Prepare a production cost report for the month of March for the footballs