Wildhorse Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and conversion 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: Percent Complete as to Production Data-Hockey Pucks Units Conversion Costs Work in process inventory units, August 1 500 70% Units started into production 1,600 Work in process inventory units. August 31 600 30% Cost Data-Hockey Pucks Work in process inventory. August 1 $1,200 Costs added during August Direct materials 1,600 Direct labour 100 Manufacturing overhead 1.028 Production Data-Soccer Balls Work in process inventory units, August 1 Units started into production Work in process inventory units, August 31 Cost Data-Soccer Balls 400 90% 2,150 200 60% Work in process inventory, August 1 $400 Costs added during August Direct materials 3,440 Direct labour 1.040 Manufacturing overhead 1.492 (a) Calculate the following for both the hockey pucks and the soccer balls: (Round answers to the nearest whole dollar, eg. 5,275. Round per unit costs to the 3 decimal places, eg. 15.253.) 1. The equivalent units of production for materials and conversion costs Materials Conversion cost Hockey pucks Soccer balls 2. The unit production costs for materials and conversion costs Materials Conversion cost. Hockey pucks Soccer balls $ $ $ 3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period: Beginning WIP Complete beginning WIP Started and completed Costs for units transferred out Ending WIP Hockey pucks Soccer balls $ $ $ S Total costs