The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 14,100 units. Beginning work in process $0 2. Started 4,400 units that are 60% Materials 64,195 complete as to conversion Labor 17,663 costs and 100% complete as Manufacturing overhead 19,500 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.

Compute unit cost

Prepare a cost reconciliation schedule