The Cutting Department of Sunland Company has the following production and cost data for July. Production Costs 1. Completed and transferred out 13,920 units. Beginning work in process $0 2. 3,480 units in ending working in process are 60% Direct materials 69,600 complete as to conversion costs and 100% complete as to materials at July 31. Direct labor 18,792 Manufacturing overhead 21,228 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly throughout the process. Your answer is partially correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Total equivalent units of production eTextbook and Media - Your answer is partially correct. Materials 17400 Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs $ eTextbook and Media 2.46 4 Conversion Costs 16008 - Your answer is partially correct. 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 13920 5136 $ 89923 19056 $ 108979