The assembly department of Sandhill Furniture Company has the following production and manufacturing cost data for January 2022, the first month of operation: Production: 16,000 units finished and transferred out: 7,000 units started that are 100% complete for materials and 40% complete for conversion costs. 2 Manufacturing costs materials $57,500: labour $41,890; overhead $23,910. Calculate the unit costs. (Round unit costs to 2 decimal places, s. 15.25) Unit cost Direct materials Conversion $ Total Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for 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 $