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 2025 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 420 60 % Units started into production 1,250 Work in process units, July 31 600 40 % Cost Data-Basketballs Work in process, July 1 Materials $740 Conversion costs 620 $1,360 Costs added during July Direct materials 2,767 Direct labor 721 Manufacturing overhead 1,410