Concord Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs incurred uniformly. Production and cost data for the month of July $2020$ are as follows.

$\backslash$table$[[$Production Data$-$Basketballs,,Units,$\backslash$table$[[$Percent$],[$Complete$]],],[$Work in process units, July $1,,510,60,\%$