The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 12,800 units. Beginning work in process $0 2. Started 4,800 units that are 60% Materials 57,200 complete as to conversion Labor 13,128 costs and 100% complete as Manufacturing overhead 19,800 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Your answer is partially correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media Materials Conversion Costs 17600 20480 Your answer is partially correct Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials 3.25 Conversion costs $ 1.60 eTextbook and Media Your answer is partially correct. Assistance Used Assistance Used Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1,225.) Cost Reconciliation Costs accounted for Transferred out Work in process, July 311 Materials Conversion costs Total costs eTextbook and Media $ 15600 62080 4608 20208 90128