The Cutting Department of Cassel Company has the following production and cost data for July. 1. 2. Production Transferred out 13,500 units. Started 4, 100 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process Materials Labor Manufacturing overhead $0 66,880 16,304 22,000 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, eg, 2.25 and final answers to O decimal places, e.g. 1,225.) Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Materials $ $ | $ Conversion costs Total costs $