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The assembly department of Cullumber Furniture Company has the following production and manufacturing cost data for January 2022, the first month of operation: 1 Production: 18,500 units finished and transferred out; 6,600 units started that are 100% complete for materials and 45% complete for conversion costs. Manufacturing costs: materials $72,790; labour $40,980; overhead $34.165. 2. Calculate the unit costs. (Round unit costs to 2 decimal places. e.3. 15.25.) Unit cost Direct materials 5 Conversion $ Total $ Prepare a cost reconciliation schedule Cost Reconciliation Schedule Costs accounted for Completed and transferred out $ Work in processinventory, Jan 31 Direct materials Conversion cost Total cost accounted for