Production costs of the Finishing Department in June in Biossom Company are materials $32,400, labor $79,650, and overhead 548.600. Equivalent units of production are materials 54,000 and conversion costs 51,300 . Production records indicate that 48,600 units were completed and transferred out, and 5,400 units in ending work in process were 50% complete as to comversion costs and I00M complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal ploces, es. 2.25 and final answers to 0 decimal ploces, es. 125 .)