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3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period Your answer has been saved. See score details after the due date. Calculate the following for both the hockey pucks and the soccer balls: (Round answers to the nearest whole dollar, eg. 5,275. Round per unit costs to the 3 decimal places, eg. 15.253.) 1. The equivalent units of production for materials and conversion costs 2. The unit production costs for materials and conversion costs Cost Reconciliation Schedule Costs to be accounted for Work in process inventory, August 1 Added into production Total costs to be accouned for Costs accounted for Completed and transferred out Work in process inventory, August 1 Conversion costs to complete beginning inventory Started and completed Work in process inventory, August 31 Materials Conversion costs Total costs accounted for Prepare a production cost report for the month of August for the hockey pucks only. (Round unit costs to 3 decimal places, e.g. 15.251 and other answers to the nearest whole dollar, eg. 5,275.) Production Data-Soccer Balls Work in process inventory units, August 1 Units started into production 300 90% Work in process inventory units, August 31 150 60% Cost Data-Soccer Balls Work in process inventory, August 1 $420 Costs added during August Direct materials Direct labour 3,200 Manufacturing overhead 1,050 1,708 Oriole Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion costs are incurred evenly. Oriole uses the FIFO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows: Units accounted for Completed and transferred out Work in process inventory, August 1 Started and completed Work in process inventory, August 31 Total units Costs Unitcosts Costs in August Equivalent units of production Unit costs