Cost Information During October, McCourt Associates incurred total production costs of $117,250 for copyediting manuscripts and had the following equivalent units schedule: Units completed 335 Units in EWIP x Fraction complete: 25 x 0.6 15 Equivalent units 350 Required: 1. Calculate the cost of copyediting one manuscript for October. 335 per manuscript 2. Assign costs to manuscripts completed and to EWIP and then do a cost reconciliation. Manuscripts completed EWIP Total assigned 112,225 5,025 117,250 3. What if the costs assigned to units completed and EWIP total were calculated using a unit cost of $360? Calculate the total costs assigned. 120,600 X What is the discrepancy between the costs assigned and the costs to account for? 14,150 X