The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 14,100 units. Beginning work in process $0 2. Started 5,100 units that are 60% Materials 74,304 complete as to conversion Labor 30,008 costs and 100% complete as Manufacturing overhead 21,300 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Correct answer. Your answer is correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production Entry field with correct answer 19200 Entry field with correct answer 17160 LINK TO TEXT LINK TO TEXT Incorrect answer. Your answer is incorrect. Try again. Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials $Entry field with incorrect answer 74304 Conversion costs $Entry field with incorrect answer LINK TO TEXT LINK TO TEXT Incorrect answer. Your answer is incorrect. Try again. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) Cost Reconciliation Costs accounted for Transferred out $Entry field with incorrect answer Work in process, July 31 Materials $Entry field with incorrect answer Conversion costs Entry field with incorrect answer Entry field with incorrect answer Total costs $Entry field with incorrect answer