\begin{tabular}{lr} Cost Data-Soccer Balls & \\ \hline Work in process inventory. August 1 & \\ Costs added during August & \\ Direct materials & 3,776 \\ Direct labour & 990 \\ Manufacturing overhead & 2,460 \end{tabular} Calculate the following for both the hockey pucks and the soccer balls: (Round answers to the nearest whole dollar, e.g. 5,275. Round per unit costs to the 3 decimal ploces, es 15.253.) 1. The equivalent units of production for materials and conversion costs 2. The unit production costs for materials and conversion costs Sandhill Company manufactures hockey pucks and soccer balls. For both products, materials are added at the beginning of the production process and corversion costs are incurred evenly. Sandhill uses the FIFO method to calculate equivalent units of production. Production and cost data for the Assembly Department for August are as follows: 3. The assignment of costs to units completed and transferred out and to work in process inventory at the end of the accounting period