The Cutting Department of Cassel Company has the following production and cost data for July.

Production				Costs
1.		Transferred out 12,000 units.		Beginning work in process		$0
2.		Started 3,000 units that are 60%		Materials		45,000
		complete as to conversion		Labor		16,200
		costs and 100% complete as		Manufacturing overhead		18,300
		to materials at July 31.

Compute unit costs for:

Materials:

Conversion costs:

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			$
Work in process, July 31
Materials	$
Conversion costs
Total costs			$