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 2020 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 460 60 % Units started into production 1,150 Work in process units, July 31 600 40 % Cost Data-Basketballs Work in process, July 1 Materials $800 Conversion costs 600 $1,400 Direct materials 2,098 Direct labor 200 Manufacturing overhead 1,450