The Cutting Department of Sandhill Company has the following production and cost data for July.

Production

Costs

$1.$

Completed and transferred out $11,760$ units

Beginning work in process

SO

$2,940$ units in ending working in process are $60\%$

complete as to conversion costs and $100\%$

complete as to materials at July $31$

$2.$

Direct materials

$58,800$

Direct labor

$15,876$

Manufacturing overhead

$17\mathrm{.}934$

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process.