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 1 400 60 % Units started into production 1,000 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $700 Conversion costs 550 $1,250 Costs added during July Direct materials 1,960 Direct labor 1,200 Manufacturing overhead 1,000 Calculate the equivalent units of production for materials and conversion costs. Materials Equivalent Units (a2) eTextbook and Media 1400 Conversion Costs 1100 Attempts: 2 of 2 used Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Cost per unit Materials Conversion Costs