Production costs of the Finishing Department in June in Pharoah Company are materials $25,200, labor $61,950, and overhead $37,800. Equivalent units of production are materials 42,000 and conversion costs 39,900. Production records indicate that 37,800 units were completed and transferred out, and 4,200 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials. Prepare a cost reconciliation schedule with the following information: Transferred out $, Materials $, Conversion costs $, Total cost accounted for $. (Round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 125.)