Production costs chargeable to the Finishing Department in June in Crane Company are materials $$18,270,$ labor $$35,126,$ and overhead $$19,400.$ 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, e$.$g$.2\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.125.)$

Cost Reconciliation

Cost accounted for

Transferred out

Work in process

Materials

Conversion costs

Total costs