The Cutting Department of Cassel Company has the following production and cost data for July. 1. 2. Production Transferred out 13,500 units. Started 4,100 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 $0 66,880 16,304 22,000 Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media Your answer is partially correct. Materials Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Conversion costs $ eTextbook and Media * Your answer is incorrect. 3.8 Materials: 3.6 17,600 Conversion Costs 10,560 x Your answer is incorrect. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs eTextbook and Media 99,900