The cutting department of Cassel Company has the following production and cost data for July
1	Transferred out 14,100 units	Beginning work in process	$0
2	Started 5,100 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31.	Materials	74,304
		Labor	30,000
		Manufacturing overhead	21,300
	Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process.
	Compute unit costs and cost reconciliation schedule