Production DataHockey Pucks		Units		Percent Complete as to Conversion Costs
Work in process inventory units, August 1		500		70%
Units started into production		1,600
Work in process inventory units, August 31		600		30%
Cost DataHockey Pucks
Work in process inventory, August 1		$1,200
Costs added during August
Direct materials		1,600
Direct labour		1,100
Manufacturing overhead		1,028
Production DataSoccer Balls
Work in process inventory units, August 1		400		90%
Units started into production		2,150
Work in process inventory units, August 31		200		60%
Cost DataSoccer Balls
Work in process inventory, August 1		$400
Costs added during August
Direct materials		3,440
Direct labour		1,040
Manufacturing overhead		1,492

Prepare a production cost report for the month of august for the hockey pucks only

Quantities	Physical units	Materials	Conversion costs
Units to be accounted for
Work in process inventory, August 1
started into production
Total units to be accounted for
Completed and transferred out
Work in process inventory, August 1
Started and completed
Work in process inventory, August 31
Total units
COSTS
Unit costs
Cost in August
Equivalent units of production
unit 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: $