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 data	Units	Percent complete
work in process inventory units, July 1	500	60%
Units started into production	1080
Work in process inventory units, July 31	700	30%
Cost Data - Basketballs
Work in process, july 1
Materials	$770
conversion costs	700	1470
costs added during july
direct materials		2548
direct labour		1550
manufacturing overhead		1129

1. The equivalent units of production for materials and conversion costs. (Equivalent units of production)

Direct materials:

Conversion costs:

2. The unit production costs for materials and conversion costs. (Cost per unit)

Direct materials:

Conversion costs:

3. The assignment of costs to units completed and transferred out and to work in process at the end of the accounting period

Cost accounted for

completed and transferred out: ______

work in process inventory, july 31

Direct materials: ______

Conversion costs: ___, _____

Total costs accounted for: ______