The Cutting Department of Groneman Manufacturing has the following production and cost data for July. 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. Compute unit costs and prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 10.50. Use rounded amounts for future calculations. Round other answers to 0 decimal places, e.g. 125.)