The assembly department of Sunland Furniture Company has the following production and manufacturing cost data for January 2022. the first month of operation: 1. Production: 16,100 units finished and transferred out: 6,500 units started that are 100% complete for materials and 60% complete for conversion costs. 2. Manufacturing costs: materials $56,500; labour $41,210; overhead $40,790. Calculate the unit costs. (Round unit costs to 2 decimal places, eg. 15.25.) Prepare a cost reconciliation schedule