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: 19,800 units finished and transferred out; 4,700 units started that are 100% complete for materials and 50% complete for conversion costs.
2.		Manufacturing costs: materials $68,600; labour $40,830; overhead $47,770.

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		$