Can someone help with the ones I got wrong (in red), thanks! Please show work so I know how you got the correct answer.

1. 2. The Cutting Department of Cassel Company has the following production and cost data for July. Production Costs Transferred out 12,000 units. Beginning work in process $0 Started 3,000 units that are 60% Materials 45,000 complete as to conversion Labor 16,200 costs and 100% complete as Manufacturing overhead 18,300 to materials at July 31. Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the proce (a) | Your answer is correct. Determine the equivalent units of production for (1) materials and (2) conversion costs. Materials Conversion Costs Total equivalent units of production 15,000 13,800 (61) Your answer is correct. Compute unit costs. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion costs 2.5 (62) Your answer is partially correct. Try again. 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.) Cost Reconciliation Costs accounted for Transferred out 12,000 Work in process, July 31 Materials 9,000 Conversion costs 34,500 43,500 Total costs 55,500 TITI