The Cutting Department of Cassel Company has the following production and cost data for July. Productlon Costs Transferred out 13,000 units. Started 4,600 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Beginning work in process Materials Labor Manufacturing overhead $0 68,816 11,472 23,200 1 2 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. K] Your answer is incorrect. Try again. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 8816 100% Your answer is incorrect. Try again. Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials 6.90 Conversion costs 10 ] Your answer is incorrect. Try again. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to o declmal place Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials Conversion costs Total costs