P21-5A Polk Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2017 are as follows. Percentage Complete 60% Units 500 1,000 600 40% Production Data-Basketballs Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials $750 Conversion costs 600 Direct materials Direct labor Manufacturing overhead $1,350 2,400 1,580 1,240 Ls