Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. (a) Determine the equivalent units of production for (1) materials and (2) conversion costs. (b) Compute unit costs and prepare a coil reconciliation schedule. Prepare a production cost report. (LO 5, 6, 7), AP The Sanding Department of Richards Furniture Company has the following production and manufacturing cost data for March 2014, the first month of operation. Production: 9,000 units finished and transferred out: 3,000 units started that are 100% complete as to materials and 20% complete as to conversion costs. Manufacturing costs: Materials $33,000: labor $24,000: overhead $36,000. Prepare a production cost report. Determine equivalent units, unit costs, and assignment of costs. (LO 5, 6), AP Company has the following cost and production data for the month of April