Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process.

The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs Transferred out 13,300 units. Started 3,200 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Beginning work in process Materials Labor Manufacturing overhead $0 61,050 12,836 22,170 1. 2. ane incured frmy duringthe proces. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process