1. The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs Transferred out 13.300 units. Beginning work in process SO 2. Started 4.900 units that are 60% Materials 62.790 complete as to conversion Labor 26.296 costs and 100% complete as Manufacturing overhead 20,800 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 18.200 16.240 e Textbook and Media Compute unit costs. (Round unit costs to 2 decimal places, eg. 2.25.) Materials 18.200 s s Conversion costs 16.240 eTextbook and Media Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, eg. 225 and final answers to decimal places, eg. 1,225.) Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials $ 34440 $ Conversion costs Total costs $