Crane 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: Production Data-Basketballs Units Percent Complete Work in process inventory units, July 1 500 60% Units started into production 1,170 Work in process inventory units, July 31 700 30% Cost Data-Basketballs Work in process, July 1 Materials $730 Conversion costs 700 $1,430 Costs added during July Direct materials 2,944 Direct labour 1,550 Manufacturing overhead 1,290 X Your answer is incorrect. Calculate the following: (Round unit costs to 2 decimal places, e.g. 15.25.) 1. The equivalent units of production for materials and conversion costs Equivalent Units of Production Direct materials 1870 Conversion costs 1380 2. The unit production costs for materials and conversion costs Cost per unit Direct materials 1.97 Conversion costs 2.06 3. 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 $ ta 4715.10 Work in process inventory, July 31 Direct materials $ 1379 Conversion costs 432.6 1811.60 Total costs accounted for $ ta 6526.70