The Cutting Department of Cullumber Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 15,360 units. Beginning work in process $0 2. 3,840 units in ending working in process are 60% Direct materials 76,800 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 20,736 Manufacturing overhead 23,424 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process.