The cutting department of Oriole Manufacturing has the following production and cost data for July. Production 1. Completed and transferred out 11,550 units. 2. 2,550 units in ending work in process inventory are 60% complete in terms of conversion costs and 100% complete in terms of materials at July 31. Costs Beginning work in process Direct materials Direct labour Manufacturing overhead $-0- 47,940 16,500 W 5,736 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process.

The cutting department of Oriole Manufacturing has the following production and cost data for July. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Cost Reconciliation Schedule Costs accounted for Completed and transferred out Work in process inventory, July 31 Direct materials Conversion costs Total costs $ $ 19 Calculate unit costs and prepare a cost reconciliation schedule, (Round unit costs to 2 decimal places, eg. 15.25.)