Production costs chargeable to the Finishing Department in June in Sunland Company are materials $17,864, labor $23,550, overhead $18,800. Equivalent units of production are materials 20,300 and conversion costs 19,250. Production records indicate that 18,200 units were transferred out, and 2,100 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 o decimal places, e.g. 125.) Cost Reconciliation Cost accounted for Transferred out Work in process Materials II Conversion costs Total cost accounted for