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Problem 16-5A 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. Percent Complete 60% 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 Units 460 1,150 580 40% Materials $800 Conversion costs Direct materials Direct labor Manufacturing overhead 600 $1,400 2,150 2,090 1,450 Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units 1730 1382 LINK TO TEXT Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 3 decimal places, e.g. 2.257.) Materials Conversion Costs Cost per unit 1.71 3.00 LINK TO TEXT