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 1 570 60 % Units started into production 1,260 Work in process units, July 31 600 40 % Cost Data-Basketballs Work in process, July 1 Materials $780 Conversion costs 560 $1,340 Direct materials 2,880 Direct labor 1,240 Manufacturing overhead 1,140