The Cutting Department of Brian Manufacturing Company has the following production and cost data for July. Production: 1) Transferred out 15,000 units. 2) Started 3,000 units that are 60% complete in terms of conversion costs and 100% complete in terms of materials at July 31. Costs Beginning work in process Materials Labour Manufacturing overhead 45,000 16,200 17,400 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Instructions (a) Determine the equivalent units of production for (1) materials and (2) conversion cost. (6 marks) (b) Calculate the unit costs and prepare a reconciliation schedule. (9 marks)