Brief Exercise 17-9 Production costs chargeable to the Finishing Department in June in Hollins Company are materials $12,000, labor $29,500, overhead $18,000. Equivalent units of production are materials 20,000 and conversion costs 19,000. Production records indicate that 18,000 units were transferred out, and 2,000 units in ending work in process were 50% complete as to conversion cost and 100% complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25.) Cost Reconciliation Cost accounted for Transferred out Work in process Materials Conversion costs Total cost accounted for