Oriole Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion costs are incurred evenly. Oriole uses the FIFO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows: Percent Complete as to Production Data-Hockey Pucks Units Conversion Costs Work in process inventory units, August 1 500 70% Units started into production 1,500 Work in process inventory units, August 31 600 30% Cost Data-Hockey Pucks Work in process inventory, August 1 $1,100 Costs added during August Direct materials Direct labour 1,800 1,130 715 Manufacturing overhead Production Data-Soccer Balls Work in process inventory units, August 1 300 90% Units started into production 2,000 Work in process inventory units, August 31 150 60% Cost Data-Soccer Balls Work in process inventory, August 1 $420 Costs added during August Direct materials 3,200 Direct labour 1,050 Manufacturing overhead 1,708 Calculate the following for both the hockey pucks and the soccer balls: (Round answers to the nearest whole dollar, e.g. 5,275. Round per unit costs to the 3 decimal places, e.g. 15.253.) 1. The equivalent units of production for materials and conversion costs Materials Conversion cost Hockey pucks Soccer balls 2. The unit production costs for materials and conversion costs Materials Conversion cost $ Hockey pucks Soccer balls 3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period Beginning WIP Complete beginning WIP Started and completed Costs for units transferred out Ending WIP Hockey pucks $ $ $ Total costs Soccer balls