please do part b with explanation for calculation please

P16.SA (10.3.1). AP Polk 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 2022 are as follows. Determine equivalent units and unit costs and assign costs. Percentage Production Data Basketballs Units Complete Work in process units, July 1 500 60% Units started into production 1,000 Work in process units, July 31 600 40% Cost Data-Basketballs Work in process, July Materials $750 Conversion costs 600 $1350 Direct materials 9.400 Direct labor 1.580 Manufacturing overhead 1.240 Instructions a. Calculate the following 1. The equivalent units of production for materials and conversion costs 3. The unit costs of production for materials and conversion costs 3. The assignment of costs to units transferred out and in process at the end of the accounting period Materials 52.10 3. Transferred out $4.590 WIP $1,980 b. Prepare a production cost report for the month of July for the basketballs www.stem and manufactures a single product-an industrial carpet