The Cutting Department of Blossom Company has the following production and cost data for July. Production 1. Completed and transferred out 12,240 units. 2. 3,060 units in ending working in process are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process $0 Direct materials 76,500 Direct labor 16,524 Manufacturing overhead 18,666 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process.