The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs Transferred out 13,700 units. Started 4,900 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Beginning work in process Materials Labor Manufacturing overhead $O 60,450 29,187 20,400 1. 2. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process