The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 13,300 units. Beginning work in process $0 2. Started 4,900 units that are 60% Materials 62,790 complete as to conversion Labor 26,296 costs and 100% complete as Manufacturing overhead 20,800 to materials at July 31. 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 $