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.

Work in process, July $1$

Calculate the equivalent units of production for materials and conversion costs.

Equivalent Units

eTextbook and Media

Calculate the unit costs of production for materials and conversion costs. $($Round unit costs to $2$ decimal places, e$.$g$.2\mathrm{.}25.)$

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