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 2025 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 460 60 % Units started into production 1,220 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $800 Conversion costs 550 $1,350 Costs added during July Direct materials Direct labor Manufacturing overhead 3,064 1,354 1,270 SHERIDAN COMPANY Bladder Department Production Cost Report Quantities Physical Units Materials Units to be accounted f Work in process, July 1 Started into production Total units Units accounted for Completed and transferred Work in process, July 31 Total units Costs Calculate the equivalent units of production for materials and conversion costs. Unit costs Equivalent Units Materials Conversion Costs Total costs Equivalent units Unit costs Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decimal places, e.g. 2.25) Materials Cost per unit Conversion Costs Calculate 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: Cost Reconciliation Schedule Costs to be accounted for Work in process, July 1 Started into production Total costs Completed and transferred out Work in process, July 31 Materials Conversion costs Total costs Costs accounted for Completed and transferred Work in process, July 31 Materials Conversion costs Total costs $ $ Equivalent Units Conversion Costs Materials Conversion Costs Total $ $ $