Problem 21-5A a1-a3, b Bramble 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 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 400 1,090 500 40% Materials $760 Conversion costs Direct materials Direct labor Manufacturing overhead 590 1,350 2,667 1,037 1,110 Calculate the equivalent units of production for materials and conversion costs Calculate the equivalent units of production for materials and conversion costs Materials Conversion Costs Equivalent Units Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Cost per unit s Calculate the assignment of costs to units transferred out and in process at the end of the accounting period Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs Costs Materials Total Unit costs Total costs Equivalent units Unit costs Costs to be accounted for Work in process, July1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs