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View Policies Current Attempt in Progress The assembly department of Sunland Furniture Company has the following production and manufacturing cost data for January 2022, the first month of operation: 1. Production: 16,100 units finished and transferred out: 6,500 units started that are 100% complete for materials and 60% complete for conversion costs. 2. Manufacturing costs: materials $56,500; labour $41.210; overhead $40,790. Calculate the unit costs. (Round unit costs to 2 decimal places, eg. 15.25.) Unit cost Direct materials Conversion $ Total $ Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Completed and transferred out $ Work in process inventory, Jan. 31: Direct materials Conversion cost Total cost accounted for $