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Sunland Company manufactures basketballs. The rst 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 2022 are as follows: Work in process inventory units, July 1 510 60% Units started into production 1,000 Work in process inventory units, July 31 500 30% Work in process, July 1 Materials $740 Conve rsion costs 500 $1,240 Costs added during July Direct materials 3,035 Direct labour 1,530 Manufacturing overhead 1,632 la) Calculate the following: [901M Wants m2dednulphm as. 15.25.] 1. The equivalent units of production for materials and conversion costs Direct materials Conversion costs 2. The unit production costs for materials and conversion costs Direct materials Conversion costs 3. The assignment of costs to units completed and transferred out and to work in process at the end ofthe accounting period Costs accounted for Completed and transferred out 5 I Work in process inventory, July 31 Direct materials $ ' Conversion costs ' | Total costs accounted for $ |