10,000 1,500 40 Instructions (a) Compute the physical units for January and May (b) Compute the equivalent units of production for (1) materials and (2) conversion costs for each month. E17-6 The Cutting Department of Cassel Company has the following production and cost data for July Dete unit of c Production Costs (LO 1. Transferred out 12,000 units. 2. Started 3,000 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Beginning work in process Materials Labor $ -0- 45,000 16,200 18,300 Manufacturing overhead Materials are entered at the beginning of the process. Conversion costs are incurred uni- formly during the process. Instructions (a) Determine the equivalent units of production for (1) materials and (2) conversion Costs. (b) Compute unit costs and prepare a cost reconciliation schedule. E17-7 The Sanding Department of Quik Furniture Company has the following production and manufacturing cost data for March 2017, the first month of operation. monoforod out: 3.000 units started that are 100%