The Cutting Department of Cassel Company has the following production and cost data for July. Production 1. 2. 15 Costs Transferred out 13,300 units. Started 4,900 units that are 60% complete as to conversion costs and 100% complete as to materials at July 31. Beginning work in process $0 Materials 62,790 Labor 26,296 Manufacturing overhead 20,800 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production enter a number of units enter a number of units Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Senter a dollar amount rounded to 2 decimal places Conversion costs $enter a dollar amount rounded to 2 decimal places 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.) $enter a dollar amount Cost Reconciliation Costs accounted for Transferred out Work in process, July 31 Senter a dollar Materials amount enter a dollar Conversion costs amount enter a total of the two previous amounts Senter a total amount for this cost reconciliation schedule rounded to 0 decimal places Total costs