The Sanding Department of Coronado Company has the following production and cost data for November. Production 1. Started and completed 8,200 units. 2. Started 3,100 units that are 70% completed at November 30. Costs Beginning work in process $-0- Materials 53,675 Labor 103,700 Manufacturing Overhead 41,480 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Coronado Company uses the FIFO method to compute equivalent units. Assume that beginning work in process consists of 1,000 units valued at $10,431 ($4,700 are materials). The units are 40% complete as to conversion costs. Materials costs are unchanged, labor costs are $111,174 and manufacturing overhead costs are $44,600. Determine the equivalent units of production for materials and conversion costs. Equivalent Units Materials Conversion costs Compute unit costs and show the assignment of manufacturing costs to units transferred out and in work in process. (Round unit costs to 2 decimal places, eg. 15.25 and final answers to 0 decimal places, eg. 125.) Material costs $ Conversion costs $ Total unit costs $ Coronado Company Cost Reconciliation Schedule Costs accounted for: Work in process, November 1st Materials $ Conversion Costs $ Transferred out Work in process, November 30th Materials $ Conversion Costs Total costs $