The assembly department of Oriole Furniture Company has the following production and manufacturing cost data January 2022, the first month of operation: 1. Production: 19,400 units finished and transferred out; 5,500 units started that are 100% complete for materials and 50% complete for conversion costs. Manufacturing costs: materials $64,740; labour $40,650; overhead $43,520. 2. Calculate the unit costs. (Round unit costs to 2 decimal places, e.g. 15.25.) Unit cost Direct materials TA Conversion $ Total $ $ Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Completed and transferred out Work in process inventory, Jan. 31: Direct materials Conversion cost Total cost accounted for $ HA