The Cutting Department of Oriole Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 13,200 units. Beginning work in process $0 2. 3,300 units in ending working in process are 60% complete as to conversion costs and 100% Direct materials 66,000 complete as to materials at July 31. Direct labor 17,820 Manufacturing overhead 20,130 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to O decimal places, e.g. 1,225.) Cost Reconciliation Costs accounted for Completed and Transferred out Work in process, July 31 Materials Conversion costs Total costs LA 60720 8250 +A $ 85800 68970 94050