Sandhill 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 DataBasketballs		Units		Percent Complete
Work in process inventory units, July 1		500		60%
Units started into production		1,080
Work in process inventory units, July 31		700		30%
Cost DataBasketballs
Work in process, July 1
Materials		$770
Conversion costs		700		$1,470
Costs added during July
Direct materials				2,548
Direct labour				1,550
Manufacturing overhead				1,129

1) Prepare a production cost report for the month of July for the basketballs.