The cutting department of Blossom Manufacturing has the following production and cost data for July. Production 1. Completed and transferred out 12,350 units. 2. 2.600 units in ending work in process inventory are 60% complete in terms of conversion costs and 100% complete in terms of materials at July 31. Costs Beginning work in process Direct materials Direct labour Manufacturing overhead $-0- 44,850 15.500 15,102 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Calculate unit costs and prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 15.25.)