equivalent units, and assignment E3-5B The Cutting Department of Arizona Manufacturing has the following production and cost data for July. Costs Production 1. Transferred out 12,000 units. 2. Started 1,500 units that are 30% complete as to conversion costs and 100% complete as to materials at July 31. Beginning work in process Materials Labor Manufacturing overhead $:-0- 65,475 22,200 28,845 Materials are entered at the beginning of the process. Conversion costs are incurred uni- formly during the process Instructions (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. (b) Compute unit costs and prepare a cost reconciliation schedule. Prepare a production cost repon. (LO 3.4) E3-6B The Sanding Department of Jose Furniture Company has the following production and manufacturing cost data for March 2017, the first month of operation Production: 11.000 units finished and transferred out: 4.000 units started that are 100% complete as to materials and 30% complete as to conversion costs Manufacturing costs: Materials 500.000, labor $42.000; overhead $35.470 Instructions Prepare a production cost report