Production costs of the Finishing Department in June in Sandhill Company are materials $30,000, labor $73,750, and overhead $45,000. Equivalent units of production are materials 50,000 and conversion costs 47,500. Production records indicate that 45,000 units were completed and transferred out, and 5,000 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 125.) Cost Reconciliation Cost accounted for Transferred out Work in process Materials Conversion costs Total cost accounted for $ $ $