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:

Calculate the following for both the hockey pucks and the soccer balls: (Round answers to the nearest whole dollar, e.g. 5,275. Round per unit costs to the 3 decimal places, e.g. 15.253.) 1. The equivalent units of production for materials and conversion costs

2. The unit production costs for materials and conversion costs

3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period

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 90% 200 2,000 150 60% $400 2,400 950 1,206 Hockey pucks Soccer balls Materials Conversion cost Hockey pucks Soccer balls Materials $ $ $ Conversion cost $ $ $ Hockey pucks Soccer balls $ $ $ Beginning WIP Complete beginning WIP Started and completed Costs for units transferred out Ending WIP $ U+ $ $ Total costs