Carla Vista 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. Carla Vista uses the FIFO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows: Units Percent Complete as to Conversion Costs 70% 600 1,900 800 30% $1,000 1,900 1,150 1,282 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% 300 2,080 150 60% $400 2,704 1,020 620 1. The equivalent units of production for materials and conversion costs Hockey pucks Soccer balls Materials 1,900 2,080 Conversion cost 1,520 2,050 2. The unit production costs for materials and conversion costs Hockey pucks Soccer balls Materials $ 1.000 $ 1.300 Conversion cost $ 1.600 $ 0.800 3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period Hockey pucks Soccer balls $ 1,000 $ 400 Beginning WIP 288 24 Complete beginning WIP Started and completed 2,860 4,053 Costs for units transferred out 4,148 4,477 1,184 267 Ending WIP CARLA VISTA COMPANY Production Cost Report-Hockey pucks For the Month Ended August 31 Equivalent Units of Production Materials Conversion Co Physical Units Quantities o be accounted for Work in process inventory, August 1 600 Started into production 1900 Total units to be accounted for 2500 ccounted for Completed and transferred out Work in process inventory, August 1 Started and completed Work in process inventory, August 31 Total units osts Costs in August $ 1900 $ Equivalent units of production 1900 Unit costs $ $ econciliation Schedule to be accounted for Work in process inventory, August 1 $ Added into production Total costs to be accouned for $ accounted for Completed and transferred out $ Work in process inventory, August 1 Conversion costs to complete beginning inventory Started and completed $ in process inventory, August 31 Materials $ 1000 Conversion costs Total costs accounted for $