Current Attempt in Progress The cutting department of Crane Manufacturing has the following production and cost data for July. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production for materials and conversion costs. b) Calculate unit costs and prepare a cost reconcillation schedule, (Round unit costs to 2 decimal places, eg 15.25.) Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process inventory, July 31 Direct materials Conversion costs Total costs