The assembly department of Carla Vista Furniture Company has the followine production and manufacturine cost data for January 2022, the first month of operation 1. Production, 17,800 units finished and transferred out; 7,100 units started that are 10056 complete for materials and 400, complete for conversion costs. 2. Manufacturing costs: materials $72.210, labour $40,660, overhead $39,836. Calculate the unit costs. (Round unit costs to 2 decimal places, es is.25.) Prepare a cost reconciliation schedule