Jackson Products produces a barbeque sauce using three departments: Cooking, Mixing, and Bottling. In the Cooking Department, all materials are added at the beginning of the process. Output is measured in ounces. The production data for July are as follows: Production: Units in process, July 1, 60% complete* 10,800 Units completed and transferred out 87,000 Units in process, July 31, 80% complete* 15,700 * With respect to conversion costs.