Production costs chargeable to the Finishing Department in June in Concord Company are materials $18,304, labor $39,606, overhead $19,100. Equivalent units of production are materials 20,800 and conversion costs 19,700. Production records indicate that 18,600 units were transferred out, and 2,200 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			$