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CES Exercise 21-6 it The Cutting Department of Cassel Company has the following production and cost data for July Production Costs Transferred out 13,000 units. Started 4,600 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31 1. Beginning work in process Materials Labor Manufacturing overhead s0 68,816 11,472 23,200 2. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs Materials Conversion Costs Total equivalent units of production LINK TO TEXT LINK TO TEXT Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs LINK TO TEXT LENK TO TEXT Prepare a cost reconciliation schedule. (R decimal places, e.g. 1,225) ound unit costs to 2 decimal places, eg. 2.2S and final answers to Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs LINK TO TEXT LINK TO TEXT