Production costs of the Finishing Department in June in Blossom Company are materials $$32,400,$ labor $$79,650,$ and overhead $$48,600.$ 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 conversion costs and $100\%$ complete as to materials.

Prepare the "costs accounted for" section of 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 cost accounted for

$

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