Project One Part Three Problem $(9$ points$)$

All$-$American Sports uses operations costing in one of its manufacturing divisions. Conversion costs are accumulated by department, and process$-$costing methods are used to assign

these costs to products. Direct materials costs are accumulated by batch and job order costing is used to assign material costs to products. The company produces two different grades

of soccer balls: professional balls with genuine leather exteriors and scholastic ball with the use of imitation leather. The cutting and stiching operations for the two different products

are identifical. Scholastic balls are sold without special packaging. The professional balls are packaged in an attractive cardboard box.

The following represents the data associated with two batches introduced and completed during the month of April.