Hayward Manufacturing Company developed the following data: $900,000 700,000 Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Ending work in process 1,100,000 800,000 1,200,000 1,500,000 Hayward Manufacturing Company's total manufacturing costs for the period is cannot be determined from the data provided. $1,300,000 $1,800,000. $1,900,000. A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process; 39700 units were completed and transferred out; and there were 20000 units in the ending work in process that were 30% complete. During July, $202980 materials costs and $173660 conversion costs were charged to the department. The unit production costs for materials and conversion costs for July was Materials Conversion Costs $3.40 $2.91 $3.40 $3.80 $4.44 $2.91 0 $5.11 $4.37