The assembly department of Geraldine Furniture Company has the following production and manufacturing cost data for January 2020, the first month of operation: Production: 17,600 units finished and transferred out; 7,200 units started that are 1. 100% complete for materials and 40% complete for conversion costs. 2. Manufacturing costs: materials $62,000; labour $40,220; overhead $49,892. 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 69 Work in process, Jan. 31: Materials Conversion cost Total cost $