In Vaughn Company, total materials costs are $36,000, and total conversion costs are $57,480. Equivalent units of production are materials 10,000 and conversion costs 12,000. Compute the unit costs for materials and conversion costs. (Round answers to 2 decimal places, e.g. 2.25.) Materials cost per unit 3.60 $ Conversion cost per unit 4.79 Compute total manufacturing costs. (Round answer to 2 decimal places, e.g. 2.25.) Total manufacturing cost per unit Question 14 Production costs chargeable to the Finishing Department in June in Sunland Company are materials $17,513, labor $29,821, overhead $18,700. Equivalent units of production are materials 21,100 and conversion costs 20,050. Production records indicate that 19,000 units were transferred out, and 2,100 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to o decimal places, e.g. 125.) Cost Reconciliation Cost accounted for Transferred out $ Work in process Materials Conversion costs Total cost accounted for