Ch 6 eBook Cost Information During October, McCourt Associates incurred total production costs of $124,200 for copyediting manuscripts and had the following equivalent units schedule: Units completed 345 Units in EWIP x Fraction complete: 25 x 0.6 15 Equivalent units 360 Required: 1. Calculate the cost of copyediting one manuscript for October. per manuscript 2. Assign costs to manuscripts completed and to EWIP and then do a cost reconciliation. Manuscripts completed EWIP Total assigned 3. What if the costs assigned to units completed and EWIP total were calculated using a unit cost of $370? Calculate the total costs assigned What is the discrepancy between the costs assigned and the costs to account for?