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Santana Mortgage Company uses a process cost system to accumulate costs in its Application Department. When an application is completed, it is forwarded to the Loan Department for final processing. The following processing and cost data pertain to September. 1. Applications in process on September 1, 200 2. Applications started in September, 900 3. Completed applications during September, 600 4. Applications still in process at September 30 were 100% complete as to materials (forms) and 60% complete as to conversion costs. Beginning WIP: Direct materials $1,320 Conversion costs 4,160 September costs: Direct materials $4,730 Direct labor 12,160 Overhead 7,440 Materials are the forms used in the application process, and these costs are incurred at the beginning of the process. Conversion costs are incurred uniformly during the process. * Your answer is incorrect. Determine the equivalent units of service (production) for materials and conversion costs. Materials The equivalent units of service (production) 1200 eTextbook and Media Your answer is incorrect. Compute the unit cost. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Unit costs $ 5.041 $ 24.75 Conversion Costs 960 Your answer is partially correct. 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. 1,225.) Costs accounted for: Transferred out $ 17875 Work in process, September 30 Materials Conversion costs 11935 29810 Total costs $ 3025 8910