Carla Vista 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 2022 are as follows:

Prepare a production cost report for the month of July for the basketballs. (Round unit costs to 2 decimal places, e.g. 15.25.)

Percent Complete 60% Units 510 1,070 500 30% Production Data-Basketballs Work in process inventory units, July 1 Units started into production Work in process inventory units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Costs added during July Direct materials Direct labour Manufacturing overhead $770 500 $1,270 2,548 1,580 1,610 Basketball Department Production Cost Report Equivalent Units of Production Direct Materials Conversion Cos Physical Units Quantities Units to be accounted for Work in process inventory, July 1 Started into production Total units to be accounted for Units accounted for Completed and transferred out Work in process inventory, July 31 Total units accounted for Costs Unit costs Costs in July $ $ $ Equivalent units of production Unit costs $ $ $ $ Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, July 1 Started into production Total costs to be accounted for Costs accounted for Completed and transferred out Work in process inventory, July 31 Direct materials $ $ Conversion costs Total costs accounted for