E21-6 The Cutting Department of Groneman Manufacturing has the following production and cost data for July. Production Costs 1. Transferred out 9,000 units. Beginning work in process $ -0- 2. Started 3,000 units that are 60% complete as Materials 45,000 to conversion costs and 100% complete as Labor 16,200 to materials at July 31. Manufacturing overhead 18,900 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Compute unit costs and prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 10.50. Use rounded amounts for future calculations. Round other answers to 0 decimal places, e.g. 125.) Unit cost-Materials $ Unit cost-Conversion costs $ Costs accounted for Transferred out $ Work in process, July 31 Materials $ Conversion costs Total costs $