Wildhorse Company manufactures basketballs. The first step is the production of internal rubber bladders. Materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Production and cost data for the Bladder Department for July 2025 are as follows. 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 Costs added during July Direct materials Direct labor Manufacturing overhead $760 590 Units 400 1.090 500 $1.350 2.667 1,037 1,110 Percent Complete 60 % 40 % Calculate the assignment of costs to units completed and transferred out and to work in process at the end of the accounting period. Costs accounted for: Completed and transferred out Work in process, July 31 Materials Conversion costs Total costs LA ta GA