The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs 1. Transferred out 14,000 units. Beginning work in process $0 2. Started 3,100 units that are 60% 58,140 Materials Labor complete as to conversion 24.001 Manufacturing overhead 21.200 costs and 100% complete as to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the pro - Your answer is partially correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 17100 18600 e Textbook and Media Solution Your answer is partially correct. Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials 3.40 Conversion costs $ 2.43 Cost Reconciliation Costs accounted for Transferred out 84560 Work in process, July 31 Materials Conversion costs Total costs