Production costs of the Finishing Department in June in Carla Vista Company are materials $15,600, labor $38,350, and overhead $23,400. Equivalent units of production are materials 26,000 and conversion costs 24,700. Production records indicate that 23,400 units were completed and transferred out, and 2,600 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. 2.25 and final answers to 0 decimal places, e.g. 125.)

Cost accounted for

Transferred out

Work in process

Materials

Conversion costs

Total cost accounted for