Question 5 of 5 -/1 E Oriole Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2022 are as follows: Production Data-Basketballs Units Percent Complete Work in process inventory units, July 1 490 60% Units started into production 1,000 Work in process inventory units, July 31 600 30% Cost Data-Basketballs Work in process, July 1 Materials $790 Conversion costs 600 $1,390 Costs added during July Direct materials 2,637 Direct labour Manufacturing overhead 1,520 1,411 (a) Calculate the following: (Round unit costs to 2 decimal places, e.g. 15.25.) 1. The equivalent units of production for materials and conversion costs Direct materials Conversion costs Equivalent Units of Production 2. The unit production costs for materials and conversion costs Direct materials Conversion costs Cost per unit Direct materials Conversion costs Cost per unit 3. The assignment of costs to units completed and transferred out and to work in process at the end of the accounting period Costs accounted for Completed and transferred out Work in process inventory, July 31 Direct materials Conversion costs Total costs accounted for $ $