The Cutting Department of Oriole Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 10,560 units. Beginning work in process $0 2. 2,640 units in ending working in process are 60% complete as to conversion costs and 100% Direct materials 39,600 complete as to materials at July 31. Direct labor 14,256 Manufacturing overhead 16,104 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process.