Units Percent Complete 60 % 440 1,120 600 40 % Production Data-Basketballs Work in process units, July 1 Units started into production Work in process units, July 31 Cost Data-Basketballs Work in process, July 1 Materials Conversion costs Direct materials Direct labor Manufacturing overhead $780 620 $1,400 2,028 530 1,010 Answer CLOSE Problem 3-5A (Video) (Part Level Submission) Calculate the equivalent units of production for materials and conversion costs. Materials Conversion Costs Equivalent Units 1,560 1,200 (a2) Your answer is correct. Calculate the unit costs of production for materials and conversion costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Cost per unit 1.8 1.8 (a3) Calculate the assignment of costs to units transferred out and in process at the end of the accounting period. Costs accounted for: Transferred out Work in process, July 31 $ Materials Conversion costs Total costs