Top Bowl Berhad is a recognized manufacturer in the bowling industry with their world class products: bowling balls, bowling shoes, bowling equipment, and bowling accessories. In making one of their most popular products, bowling balls, they use two-piece construction method, to produce a higher performance ball with a large and dynamic weight block. Top Bowl manufactures bowling balls through four (4) processes: mixing, moulding, filling and finishing. Top Bowl employs a process costing system for the manufacturing processes by using First-In-First-Out (FIFO) method. All direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the processes. Top Bowl's production schedule for July follows. Work in process, 1 July 800 units (conversion costs 40% complete) Units transferred into moulding department | 1,800 units from mixing department Units transferred out of the department 2,300 units Work in process, 31 July conversion costs 20% complete Cost of beginning work in process RM84,300 (RM23,000 transferred in from previous departments, RM32,400 in materials, and RM28,900 in conversion costs Costs transferred in during the month from RM239,400 mixing department Direct material costs, current RM61,200 Conversion costs, current RM55,080