Cutting Department of Sandhill Company has the following production and cost data for July. Production 1. Completed and transferred out 14,400 units. 3,600 units in ending working in process are 60% 2. complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process $0 Direct materials 90,000 Direct labor 19,440 Manufacturing overhead 21,960 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. prepare a cost reconciliation schedule