Sandhill Company manufactures basketballs. The first step is production of internal rubber. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for Bladder Department for July 2025 are as follows:

Production Data-Basketballs	Units	Percent Complete
Work in process units, July 1	600	60%
Units started into production	1,250
Work in process units, July 31	500	40%
Cost Data-Basketballs
Work in process, July 1
Materials	$770
Conversion costs	610	$1,380
Costs added during July
Direct materials	2,005
Direct labor	465
Manufacturing overhead	1,250

a). Calculate the equivalent units of production for materials and conversion costs.

	Materials	Conversion Cost
Equivalent Units	1,850	1,550

b). Calculate the unit costs of production for material and conversion costs.

	Materials	Conversion Cost
Cost Per Unit	1.5	1,10

C). Calculate the assignment cost 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, July 31
Materials	$
Conversion cost
Total cost		$