Cost Information During October, McCourt Associates incurred total production costs of $107,200 for copyediting manuscripts and had the following equivalent units schedule: Units completed 320 Units in EWIP Fraction complete: 25 0.6 15 Equivalent units 335 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 $340? Calculate the total costs assigned. $ What is the discrepancy between the costs assigned and the costs to account for? $