The November production of MVP's Minnesota Division consisted of batch P25 (2,200 professional basketballs) and batch S33 (4,000 scholastic basketballs). Each batch was started and finished during November, and there was no beginning or ending work in process. Costs incurred were as follows: Direct Material: Batch P25, $41,800, including $2,500 for packaging material; batch S33, $48,000. Conversion Costs: Preparation Department, predetermined rate of $5.20 per unit; Finishing Department, predetermined rate of $6.00 per unit; Packaging Department, predetermined rate of $0.60 per unit. (Only the professional balls are packaged.) Required: 1. Identify the diagram depicting the division's batch manufacturing process based on the information provided. Multiple Choice O Diagram of production process: Work-in-Process Invertory: Preparation Department Conversion costs: Accumulated Direct-labor by department Manufacturing overhead k