The Cutting Department of Cassel Company has the following production and cost data for July Production Costs 1. Transferred out 13,700 units Beginning work in process $0 2 Started 4,900 units that are 60% Materials 60,450 complete as to conversion Labor 29,520 costs and 100% complete as Manufacturing overhead 20,400 to materials at July 31 Materials are entered at the beginning of the process Conversion costs are incurred uniformly during the process Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, eg. 1,225.) Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs 15925