The assembly department of Cullumber Furniture Company has the following production and manufacturing cost data for January 2022, the first month of operation: 1. Production: 18,500 units finished and transferred out; 6,600 units started that are 100% complete for materials and 45% complete for conversion costs. 2. Manufacturing costs: materials $72,790; labour $40,980; overhead $34,165. Calculate the unit costs. (Round unit costs to 2 decimal places, eg. 15.25.) Prepare a cost reconciliation schedule. Prepare a cost reconciliation schedule