Production cost of the finishing department in June in Ivanhoe company are materials $9,600 labor $23,600 and overhead $14,400. Equivalent units of production are materials 16,000 and conversion cost 15,200. production records indicate that 14,400 units were completed and transferred out and 1,600 units in ending work in process were 50% complete as to conversion cost and 100% complete as to materials. prepare a cost reconciliation schedule.

b. wifeation 1