Determine the equivalent units of service (production) for materials and conversion costs Materials Conversion Costs The equivalent units of service (production) 1100 916 Compute the unit cost. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ 5.46 $ 26.71 Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1,225.) Costs accounted for: Transferred out Work in process, September 30 20589 Materials Conversion costs Total costs