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 2025 are as follows. Percent Production Data-Basketballs Units Complete Work in process units, July 1 500 60 % Units started into production 1.350 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $750 Conversion costs 630 $1,390 Costs added during July Direct materials 2.395 Direct labor 785 Manufacturing overhead 1.220 Physical CRANE COMPANY Bladder Department Production Cost Report Quantities Units Materials Units to be accounted for Work in process, July 1 Started into production Total units Units accounted for Completed and transferred Work in process, July 31 Costs Unit costs Total costs Equivalent units Unit costs Cost Reconciliation Schedule Costs to be accounted for Workinprocess July Started into production Total costs Cost accounted for Completed and transferred Work in race July Materials Conversion Total costa Equivalent Units Conversion Costs Conversion Materials Costs Total