Production costs chargeable to the Finishing Department in June in Hollins Company are materials $17,689, labor $43,711, overhead $19,900. Equivalent units of production are materials 20,810 and conversion costs 19,755. Production records indicate that 18,700 units were transferred out, and 2,110 units in ending work in process were 50% complete as to conversion cost and 100% complete as to materials.