Production costs of the Finishing Department in June in Oriole Company are materials $ 10,800, labor $ 26,550, and overhead $ 16,200. Equivalent units of production are materials 18,000 and conversion costs 17,100. Production records indicate that 16,200 units were completed and transferred out, and 1,800 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, e.g. 2.25 and final answers to 0 decimal places, e.g. 125.)

Cost Reconciliation
Cost accounted for
Transferred out			$ enter a dollar amount
Work in process
Materials	$ enter a dollar amount
Conversion costs	enter a dollar amount		enter a subtotal of the two previous amounts
Total cost accounted for			$ enter a total amount for this schedule