The assembly department of Geraldine Furniture Company has the following production and manufacturing cost data for January 2020, the first month of operation:

1.		Production: 15,300 units finished and transferred out; 7,300 units started that are 100% complete for materials and 60% complete for conversion costs.
2.		Manufacturing costs: materials $61,020; labour $40,200; overhead $38,520.

Calculate the unit costs.

please show all work!!

Unit cost Materials Conversion Total Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Transferred out A Work in process, Jan. 31: Materials Conversion cost Total cost