During October, McCourt Associates incurred total production costs of $60,000 for copyediting manuscripts and had the following equivalent units schedule: Units completed 285 Units in EWIP x Fraction complete: 25 x 0.60 15 Equivalent units 300 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 $225? Calculate the total costs assigned. What is the discrepancy between the costs assigned and the costs to account for?