A company makes baked goods that go through two processing departments: Blending and Packaging. The following details relate to the Blending Department.

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$\backslash$table$[[\backslash$table$[[$Units in process, July $1(100\%$ complete with$],[$respect to materials; $30\%$ complete with$],[$respect to conversion$)]],10,000],[$Units started into production in July,$170,000],[\backslash$table$[[$Units in process, July $31(100\%$ complete$],[$with respect to materials; $40\%$ complete with$],[$respect to conversion$)]],20,000],[$Materials cost$,$ July $1,$$$8,500$