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: 17,800 units finished and transferred out; 7,100 units started that are 100% complete for materials and 40% complete for conversion costs. 2. Manufacturing costs: materials $72,210; labour $40,660; overhead $39,836. 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 Total cost