(a) Determine the equivalent units of production for (1) materials and (2) conversion costs.

(b) Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.)

(c)Prepare a cost reconciliation schedule.

The Cutting Department of Sunland Company has the following production and cost data for July. Production 1. 2. Transferred out 12,300 units. Started 3,300 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process Materials Labor Manufacturing overhead $0 53,040 10,088 19,900 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. v (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production