units, unit costs, E3.6 (10 3,4), AP The Cutting Department of Cassel Company has the following production and con data for July Production Costs 1. Completed and transferred out 12,000 units. Beginning work in process 2. 3,000 units in ending working in process are 60% Direct materials complete as to conversion costs and 100% Direct labor complete as to materials at July 31. Manufacturing overhead $ -1- 45.000 16,200 18,300 Materials are entered at the beginning of the process. Conversion costs are incurred uniformly through. out the process. Instructions a. Determine the equivalent units of production for (1) materials and (2) conversion costs. b. Compute unit costs and prepare a cost reconciliation schedule