The Cutting Department of Cassel Company has the following production and cost data for July, $0 1 2 Production Transferred out 12,600 units, Started 3,400 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process Materials Labor Manufacturing overhead 67,200 15468 20,400 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process Your swer is correct Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 16000 14640 eTextbook and Media Your answer is madly correct Compute unit costs. (Round unit costs to 2 decimal places, c.8. 2.25.) Materials $ 412 Conversion costs $ 246 e Textbook and Media Your answer is partially correct. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, c.8. 2.25 and final answers to decimal places, s. 1,225.) Cost Reconciliation Costs accounted for 83916 Transferred out Work in process, July 31 Materials $ 14280 5018 19298 Conversion costs $ 103214 Total costs