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 ploces, es. 2.25 and final answers to 0 decimal ploces, e\& 125