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. Production Data-Basketballs Units Percent 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 $1,380 Costs added during July Direct materials 2.395 Direct labor 785 Manufacturing overhead 1.220 Calculate 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 Work in process, July 31 Materials Conversion costs Total costs S