Production costs of the Finishing Department in June in Carla Vista Company are materials $28,800, labor $70,800, and overhead $43,200. Equivalent units of production are materials 48,000 and conversion costs 45,600. Production records indicate that 43,200 units were completed and transferred out, and 4,800 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials