The Cutting Department of Swifty Company has the following production and cost data for July. Production 1. Completed and transferred out 18,300 units 2. Ending work in process inventory, 6,100 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Costs Beginning work in process inventory Materials Labor Manufacturing overhead Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for materials and conversion costs. Materials Conversion cost $ 0 85,400 39,528 30,744 Compute unit costs. (Round answer to 2 decimal places, e.g. 52.75.) Material cost $ per unit Conversion cost $ per unit Prepare a cost reconciliation schedule. Costs accounted for Completed and transferred out Work in process, July 31 Materials Conversion costs Total costs accounted for Cost reconciliation schedule $ $