please give all 3 answers and explain , i know there are too many screenshots , but please answer the questions

Cullumber 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 2022 are as follows: ProductionData-BasketballsWorkinprocessinventoryunits,July1UnitsstartedintoproductionWorkinprocessinventoryunits,July31CostData-BasketballsWorkinprocess,July1MaterialsUnits5101,120600$760Complete60%30%$1,360 Conversion costs 600$1,360 Costs added during July Direct materials Direct labour Manufacturing overhead 2,663 1,570 1,460 1. The equivalent units of production for materials and conversion costs Calculate the following: (Round unit costs to 2 decimal places, e.g. 15.25.) 1. The equivalent units of production for materials and conversion costs 2. The unit production costs for materials and conversion costs 3. 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 inventory, July 31 Direct materials $ Costs accounted for Completed and transferred out $ Work in process inventory, July 31 Direct materials Conversion costs Total costs accounted for $