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. 320 per manuscript

2. Assign costs to manuscripts completed and to EWIP and then do a cost reconciliation.

Manuscripts completed	102,400
EWIP	4,800
Total assigned	107,200

3. What if the costs assigned to units completed and EWIP total were calculated using a unit cost of $350? Calculate the total costs assigned. _____________

Please show your calculations.