Blossom Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion costs are incurred evenly. Blossom uses the FIFO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows:

Prepare a production cost report for the month of August for the hockey pucks only. (Round unit costs to 3 decimal places, e.g. 15.251 and other answers to the nearest whole dollar, e.g. 5,275.)

Percent Complete as to Conversion Costs 70% Units 400 1,500 500 30% $1,000 1,500 1,100 805 Production Data-Hockey Pucks Work in process inventory units, August 1 Units started into production Work in process inventory units, August 31 Cost Data-Hockey Pucks Work in process inventory, August 1 Costs added during August Direct materials Direct labour Manufacturing overhead Production Data-Soccer Balls Work in process inventory units, August 1 Units started into production Work in process inventory units, August 31 Cost Data-Soccer Balls Work in process inventory, August 1 Costs added during August Direct materials Direct labour Manufacturing overhead 200 90% 2.000 150 60% $400 2,400 950 1,206 BLOSSOM COMPANY Production Cost Report-Hockey pucks For the Month Ended August 31 Equivalent Units of Production Physical Units Materials Conve Quantities Units to be accounted for Work in process inventory, August 1 400 Started into production 1500 1900 Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, August 1 400 PE Started and completed 1000 Work in process inventory, August 31 500 Total units 1900 1500 Costs Unit costs Costs in August $ 1500 $ Equivalent units of production 1500 Unit costs $ 1.00 $ $ Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, August 1 $ Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, August 1 $ Added into production Total costs to be accouned for $ $ $ 1000 Costs accounted for Completed and transferred out Work in process inventory, August 1 Conversion costs to complete beginning inventory Started and completed Work in process inventory, August 31 Materials 1180 2500 $ $ 1500 Conversion costs 1905 Total costs accounted for $