Production costs chargeable to the Finishing Department in June in Cascio Company are materials $16,000, labor $29,500, overhead $18,000. Equivalent units of production are materials 20,000 and conversion costs 19,000. Data for Cascio Company are given in the first paragraph . Production records indicate that 18,000 units were transferred out, and 2,000 units ending in work in process were 50% complete as to conversion cost and 100% complete as to materials. Prepare a cost reconciliation schedule