Sunland Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2020 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 520 60 % Units started into production 1,130 Work in process units, July 31 500 40 % Cost Data-Basketballs Work in process, July 1 Materials $750 Conversion costs 600 $1,350 Direct materials 2.550 Direct labor 1,080 Manufacturing overhead 1,020