In March, Pharoah Manufacturing had the following unit production costs: materials $10 and conversion costs $7. On March 1, it had zero work in process inventory. During March, Pharoah completed and transferred out 24,200 units. As at March 31, 2,470 units that were 60% complete as to conversion costs and 100% complete as to materials were in ending work in process inventory. Prepare a cost reconciliation schedule, including the costs of units completed and transferred outand the costs of units in work in process inventory for March. Costs accounted for Completed and transferred out Oosts accounted for Completed and transferred out In process, March 1 Started and completed In process, March 31 Direct Materials Conversion costs Total costs accounted for