Cullumber 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 1,320 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $740 Conversion costs 640 $1,380 Costs added during July Direct materials 1,990 Direct labor 380 Manufacturing overhead 1.260 (a1) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs. Equivalent Units (a2) eTextbook and Media Your answer is correct. Materials 1820 Conversion Costs 1520 Attempts: 1 of 2 used Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decimal places, eg. 2.25) Materials Conversion Costs Cost per unit 15 $ 1.5