Pharoah Company manufactures basketballs. The first 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:

Production DataBasketballs		Units		Percent Complete
Work in process inventory units, July 1		510		60%
Units started into production		1,190
Work in process inventory units, July 31		700		30%
Cost DataBasketballs
Work in process, July 1
Materials		$790
Conversion costs		700		$1,490
Costs added during July
Direct materials				2,950
Direct labour				1,550
Manufacturing overhead				1,864

(a)

Calculate the following: (Round unit costs to 2 decimal places, e.g. 15.25.) 1. The equivalent units of production for materials and conversion costs

		Equivalent Units of Production
Direct materials		enter a number of units
Conversion costs		enter a number of units

2. The unit production costs for materials and conversion costs

		Cost per unit
Direct materials		enter a dollar amount rounded to 2 decimal places
Conversion costs		enter a dollar amount rounded to 2 decimal places

3. The assignment of costs to units completed and transferred out and to work in process at the end of the accounting period

Costs accounted for
Completed and transferred out			$enter a dollar amount
Work in process inventory, July 31
	Direct materials	$enter a dollar amount
	Conversion costs	enter a dollar amount	enter a subtotal of the two previous amounts
Total costs accounted for			$enter a total amount