That's Refreshing makes sports drinks for active people using the process cost system. Below are the cost and production data from the Mixing Department for July. The beginning inventory on the first of July was $100\%$ complete as to materials and $15\%$ as to conversions costs.

$\backslash$table$[[,$Units,Materials Costs,Conversion Costs$],[$Inventory$,$ July $1$st$.,55,200,$$$10,980\mathrm{.}00,$$$16,890\mathrm{.}00$