Production costs of the Finishing Department in June in Ivanhoe Company are materials $9,600, labor $23,600, and overhead $14,400. Equivalent units of production are materials 16,000 and conversion costs 15,200 . Production records indicate that 14,400 units were completed and transferred out, and 1,600 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, eg. 2.25 and final answers to 0 decimal places, eg. 125.)