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 1900 2080 Conversion cost 2. The unit production costs for materials and conversion costs Hockey pucks Soccer balls Materials $ $ Conversion cost $ $ 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 $ $ Beginning WIP Complete beginning WIP Started and completed Costs for units transferred out Ending WIP