Production costs chargeable to the Finishing Department in June in Vaughn Company are materials $13,230, labor $29,454, overhead $19,500. Equivalent units of production are materials 21,000 and conversion costs 19,900. Production records indicate that 18,800 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, as. 2.25 and final answers to 0 decimal places, as. 125.) Cost Reconciliation Cost accounted for Transferred out Work in process Materials $ Conversion costs Total cost accounted for $