The Cutting Department of Bramble Company has the following production and cost data for July. Production 1. Completed and transferred out 19,200 units 2. Ending work in process inventory, 6,400 units that are 60% complete as to conversi Costs Beginning work in process inventory Materials Labor Manufacturing overhead Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for materials and conversion costs. Materials Conversion cost Compute unit costs. (Round answer to 2 decimal places, e.g. 52.75.) Material cost $ per unit Conversion cost $ per unit Prepare a cost reconciliation schedule. Cost reconciliation schedule Costs accounted for Completed and transferred out Work in process, July 31 Materials Conversion costs Total costs accounted for $ $ Balance in Work in Process Inventory $ Journalize the summary entries to record the assignment of costs to the jobs in July. (Note: Make one entry in total for each manufacturing cost element.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Account Titles and Explanation Debit (To assign materials to jobs) (To assign labor to jobs) (To assign overhead to jobs) What was the predetermined overhead rate in June if overhead was applied on the basis of direct labor cost? Predetermined overhead rate % If July is the start of a new fiscal year and the overhead rate is 20% higher than in the preceding year, how much overhead should be applied to Job 210 in July? Overhead applied in July $ Assuming Job 210 is complete, what is the total and unit cost of the job? (Round unit cost answer to 2 decimal places, e.g. 52.75.) Total cost $ Unit cost $ Assuming Job 211 is the only unfinished job at July 31, what is the balance in Work in Process Inventory on this date? Balance in Work in Process Inventory $