Waterway Company manufactures basketballs. Materials are added at the beginning of the production process and conversion costs are incurred uniformly. Production and cost data for the month of July 2020 are as follows. Production Data-Basketballs Units Percent Complete Work in process units, July 1 460 60 % Units started into production Work in process units, July 31 Cost Data-Basketballs 1,330 500 40 % Work in process, July 1 Materials $750 Conversion costs 650 $1,400 Direct materials 2,114 Direct labor 454 Manufacturing overhead 1,280