Production\ Completed and transferred out 13,200 units.\ 3,300 units in ending working in process are

60%

complete as to conversion costs and

100%

complete as to materials at July 31.\ Costs\ Beginning work in process\

$0

\ Direct materials\

66,000

\ Direct labor\

17,820

\ Manufacturing overhead\

20,130

Production 1. Completed and transferred out 13,200 units. 2. 3,300 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process $0 Direct materials 66,000 Direct labor 17,820 Manufacturing overhead 20,130