Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, October 31 Materials Conversion costs Total costs Units accointed tor Units accounted for \begin{tabular}{lllll} Costs & Materials & Conversion & Costs & Total \\ \hline Unitcosts & $297,600 & & & \\ Total Costs & $130.200 & 5427,800 \\ \hline \end{tabular} Costs to be accounted for Workin process. $97200 October 1 Started into production Total costs