The assembly department of Geraldine Furniture Company has the following production and manufacturing cost data for January 2020, the first month of operation: Production: 19,400 units finished and transferred out; 5,200 units started that are 100% complete for materials and 60% complete for conversion costs. 2. Manufacturing costs: materials $66,420; labour $40,500; overhead $58,588. Calculate the unit costs. (Round unit costs to 2 decimal places, e.g. 15.25.) Unit cost Materials Conversion Total Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Transferred out Work in process, Jan. 31: Materials Conversion cost Total cost