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

Production

Completed and transferred out $13,680$ units.

$3,420$ units in ending working in process are $60\%$ complete as to conversion costs and $100\%$ complete as to materials at July $31.$

$\backslash$table$[[$Costs$,],[$Beginning work in process,$$0$

$$

$$