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The Cutting Department of Cassel Compary has the folloving production and cost data for July. 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. Compute unit costs. (Round unit costs to 2 decimal ploces, e.g. 2.25.) Materials $ Conversion costs 5 Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and find answers to 0 decimal places, eg. 1,225. )