That's Refreshing makes sports drinks for active people using the process cost system. Below are the cost and production data from the Mixing Department for July. The beginning inventory on the first of July was 100% complete as to materials and 15% as to conversions costs. Units Materials Costs Conversion Costs Inventory, July 1st. 55,300 $11,720.00 $16,240.00 Placed in production in July 130,000 $33,290.00 $43,934.00 Inventory, July 31st. 60,000 The inventory on July 31st was 100% completed for materials and 39% completed as to conversions costs. Prepare a production report using the FIFO Method. (Round your answers to two decimal places when needed and use rounded answers for all future calculations). That's Refreshing Equivalent Units UNITS Whole Units Transferred In Direct Material Conversion Costs Units to account for: Beginning work-in-process :] Materials Received Total units to account for Units to be assigned costs: Beginning WIP Started and Completed Transferred out Ending work-in-process Total units assigned costs That's Refreshing COSTS Transferred Direct Conversion In Materials Costs Total Costs Costs per Equivalent Unit of Production: Total costs for the month Total Equivalent Units Costs per EUP Costs Assigned to Product: Beginning WIP Cost for the month Total Costs allocated to units: Beginning WIP Cost to complete WIP Started and Completed units Transferred out Ending WIP Total Costs Assigned Spacely Sprockets makes key components for the transportation industry using the process cost system. Below are the cost and production data from the Foundry Department for April. The beginning inventory on the first of April was 100% complete as to materials and 60% as to conversions costs. Beginning WIP included: 5,300 units, which amounted to $21,300. Spacely Sprockets used direct materials for $245,000 and had conversions costs of $146,340 to place 79,100 sprockets into production. Ending WIP amounted to 7,100 units, which were 100% completed for materials and 30% completed to conversions costs. Prepare a production report using the FIFO Method. (Round your answers to two decimal places when needed and use rounded answers for all future calculations). Spacely Sprockets Equivalent Units UNITS Whole Units Transferred In Direct Material Conversion Costs Units to account for: Beginning work-in-process Materials Received Total units to account for Units to be assigned costs: Beginning WIP Started and Completed Transferred out Ending work-in-process Total units assigned costs Spacely Sprockets COSTS Transferred Direct Conversion In Materials Costs Total Costs Costs per Equivalent Unit of Production: Total costs for the month Total Equivalent Units Costs per EUP Costs Assigned to Product: Beginning WIP Cost for the month Total Costs allocated to units: Beginning WIP Cost to complete WIP Started and Completed units Transferred out Ending WIP Total Costs Assigned