The Cutting Department of Sunland Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 11,280 units. Beginning work in process $0 2. 2,820 units in ending working in process are 60% Direct materials 42,300 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 15,228 Manufacturing overhead 17,202 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media Materials Conversion Costs Total equivalent units of production eTextbook and Media Materials Conversion Costs Compute unit costs. (Round unit costs to 2 decimal places, eg. 2.25) Materials $ Conversion costs $ eTextbook and Media 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 Completed and Transferred out $ Work in process, July 31 Materials Conversion costs Total costs eTextbook and Media