Calculate the assignment of costs to units completed and transferred out and to work in process at the end of the accounting

period.

Costs accounted for:

Completed and transferred out

Work in process, July $31$

Materials

$

Conversion costs

Total costs

$Sunland 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 $155060\%$

Units started into production $1,400$

Work in process units, July $3160040\%$

Cost Data$$Basketballs

Work in process, July $1$

Materials $$750$

Conversion costs $610$ $$1,360$

Costs added during July

Direct materials $2,370$

Direct labor $654$

Manufacturing overhead $1,280$