Production costs chargeable to the Finishing Department in June at Yeun Company are materials $15,600, labour $39,650, and overhead $17,200. Equivalent units of production are 20,000 for materials and 18,950 for conversion costs. Production records indicate that 17,900 units were transferred out, and 2,100 units in ending work in process were 50% complete in terms of conversion costs and 100% complete in terms of materials. Prepare a cost reconciliation schedule. (Round per unit calculations to 2 decimal places eg. 1.25.) Cost Reconciliation Costs accounted for Transferred out Work in process, June 30 Materials Conversion costs Total costs $