Building a kayak usint the composite method is a very labor intensive process. In the fabrication department, the kayaks go through several steps as employees carefully place layers of cavalar in a mold and then use resin to fuse together the layers. The excess resin is removed with a vacuum process and the upper shell and lower shell are removed from the molds and assembled. The seat, hatch, and other components are added in the finishing department. At the beginning of April, current designs had 30 kayaks in process in the fabrication department. Rick Thrune, production manager, estimated that about 80% of the material cost had been added to these boats, which were about 50% complete with respect to the conversion costs. The cost of the inventory had been calculated to be 8,400 in materials and 9,000 in conversion costs. During April, 72 boats were started. At the end of the month, the 35 kayaks in the ending inventory had 20% of the materials and 40% of the conversion costs already added to them. A review of the accounting records for April show that materials with a cost of 17,500 had been requisitioned by this department and that the conversion costs for the month were 39,600. Instructions:

Complete the cost reconciliation schedule and unit cost section of the production cost report.