The Cutting Department of Cassel Company has the following production and cost data for July. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials $ _____ Conversion costs $ _____ Prepare a cost reconciliation schedule