Production costs of the Finishing Department in June in Cullumber Company are materials $34,800, labor $8.550, and overhead $52,200. Equivalent units of production are materials 58.000 and conversion costs 55.100. Production records indicate that 2.200 units were completed and transferred out and 5,800 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, 09 2.25 and final answers to decimal places, c.8. 125.) Cost Reconciliation Cost accounted for Transferred out Work in process Materials $ Conversion costs Total cost accounted for 5