The Cutting Department of Cassel Company has the following production and cost data for July.

Production	Costs
1.	Transferred out13,300units.	Beginning work in process	$0
2.	Started4,900units that are 60%	Materials	63,154
complete as to conversion	Labor	26,458
costs and 100% complete as	Manufacturing overhead	20,800
to materials at July 31.

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Warning

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Determine the equivalent units of production for (1) materials and (2) conversion costs.

Materials	Conversion Costs
Total equivalent units of production

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Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.)

Materials	$
Conversion costs	$

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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	$