The assembly department of Crane Furniture Company has the following production and manufacturing cost data for January 2022, the first month of operation: Production: 19.500 units finished and transferred out; 4,700 units started that are 100% complete for materials and 60% complete for conversion costs. 2. Manufacturing costs: materials $65,340, labour $41,000; overhead $54,976. Calculate the unit costs. (Round unit costs to 2 decimal places, e.g. 15.25.) Direct materials $ Conversion Total $ Conversion cost $ Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Completed and transferred out Work in process inventory, Jan. 31: Direct materials Unit cost Total cost accounted for 110