The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 13,000 units. Beginning work in process $0 2. Started 4,400 units that are 60% Materials 67,860 complete as to conversion Labor 10,226 costs and 100% complete as Manufacturing overhead 23,400 to materials at July 31. 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. Total equivalent units of production Materials Conversion Costs 17400 15640 Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media Materials 17400 Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials 4400 Conversion costs 2640 Conversion Costs 15640 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 31 Materials Conversion costs Total costs