Units accounted for Completed and transferred out Workin process imventory, August 1 Started and completed Work in process inventory, August 31 Total units Costs Unitcosis Costs in August Equivalent units of production Unit costs Wildhorse Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and corversion costs are incurred evenly. Wildhorse uses the FifO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows: Prepare a production cost report for the month of August for the hockey pucks only. (Round unit costs to 3 decimal places, 88. 15.251 and other answers to the nearest whole dollar, es. 5,275.) Cost Reconciliation Schedule Costs to be accounted for Workin process inventory. August 1 Added into production Total costs to be accouned for Costs accounted for Completed and transferred out Work in process imventory, August 1 Comversion costs to complete bezinning inventory Started and completed Work in process inventory. August 1 Conversion costs to complete beginning imventory Started and completed Work in process inventory, August 31 Materials Conversion costs Total costs accounted for Sovetor Liter Attempts: 0 of 1 used \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ Production Data-Soccer Balls } \\ \hline Work in process inventory units, August 1 & 400 & 90% \\ \hline Units started into production & 2,150 & \\ \hline Work in process inventory units, August 31 & 200 & 60% \\ \hline \multicolumn{3}{|l|}{ Cost Data-Soccer Balls } \\ \hline Work in process inventory, August 1 & $400 & \\ \hline \multicolumn{3}{|l|}{ Costs added during August } \\ \hline Direct materials & 3,440 & \\ \hline Direct labour & 1,040 & \\ \hline Manufacturing overhead & 1,492 & \\ \hline \end{tabular}