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: 20,000 units finished and transferred out; 4,800 units started that are 100% complete for materials and 60% complete for conversion costs. 2. Manufacturing costs: materials $69,440; labour $41,480; overhead $59,192. Calculate the unit costs. (Round unit costs to 2 decimal places, e.g. 15.25.) Unit cost Materials $ Conversion Total $ Prepare cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Transferred out Work in process, Jan. 31: Materials Conversion cost Total cost