Production costs chargeable to the Finishing Department in June in Cascio Company are materials $19,449, labor $32,805, overhead $19,170. Equivalent units of production are materials 21,610 and conversion costs 19,250. Production records indicate that 18,920 units were transferred out, and 2,100 units in ending work in process were 50% complete as to conversion cost and 100% complete as to materials. Prepare a cost reconciliation schedule.

Cost Reconciliation Cost accounted for Transferred out Work in process Materials Conversion costs Total cost accounted for