The assembly department of Wildhorse Furniture Company has the following production and manufacturing cost data for January 2022, the first month of operation: 1. Production: 20,000 units finished and transferred out; 5,700 units started that are 100% complete for materials and 35% complete for conversion costs. 2. Manufacturing costs: materials $71,960; labour $41,800; overhead $46,180. Calculate the unit costs. (Round unit costs to 2 decimal places, es. 15.25.) Prepare a cost reconciliation schedule. Prepare a cost reconciliation schedule