The Cutting Department of Cassel Company has the following production and cost data for July 1. Costs Beginning work in process Materials $0 2 67,860 Production Transferred out 13,000 units. Started 4.400 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31 Labor 10,226 Manufacturing overhead 23,400 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. Materials Conversion Costs Total equivalent units of production Compute unit costs. (Round unit costs to 2 decimal places, eg. 2.25.) Materials Conversion costs $ eTextbook and Media Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 225 and final answers to decimal places, e.g. 1,225) Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, eg, 2.25 and final answers to decimal places, eg. 1,225.) Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs