Production costs of the Finishing Department in June in Cullumber Company are materials $$21,600,$ labor $$53,100,$ and overhead $$32,400.$ Equivalent units of production are materials $36,000$ and conversion costs $34,200.$ Production records indicate that $32,400$ units were completed and transferred out, and $3,600$ 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$.2\mathrm{.}25$ 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