The Finishing Department of the Maherajah Competition Water Ski Company has the following production and cost data for May 2022: 1. Transferred out: 3,650 water skis. 2. Ending work in process: 640 water skis that are 30% completed at May 31 st. 3. Materials added: $82,900; conversion costs incurred: $52,350. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Instructions (a) Compute the equivalent units of production for materials and conversion costs for the month of May, 2022. (b) Compute unit costs and prepare a cost reconciliation schedule. Important: For all cost calculations, round off to the "nearest penny