P315A PULK [UMBER1' Determine E nivalent Unils Unit Costs annAs ' Polk Company; manufactures haskethaJJs. Materials are added at the heginning of conversion cosls are inclined uniformly. Pronuclflon anci cost data for the month of Proli'licnon DataBaskethas Units Percentage Complete Work in process units: July; 1 SW 60% Units started into production LEIEII} Work Ln process units, July; 3]. EDD 43% Cost DataBasketballs Work in process, Jul}.' 1 Mlateriais SFEJII Conversion costs EDI} 3L3: Direc' t materiaJs' 2,490 Direct lah-nt 1,550 Manufacnirmg 1,249 on erhead {n} Coiminte til e foiiowing. Tile equimient [in i5 ofproo'ucrion for moterinis and con version costs. Tile unit cosE ofprocinrn'on for mnterinis l:lnl:l1 conversion cosE. Tile assign THERE-Dir cosE to unit Erna sferreo' out our! in prlEES or tile ell-1'.i oftiz E3 52 Jrfnterinis 33M {3 Tronsferren1 3155' J out [i me 31:95 I'J' {1:} Prepare o production cost :reportfor tile monril offuiy for tile hnskeioik