Production costs of the finishing department in June in Sunland Conpant are materials $27,600, and labor $67,850, and overhead $41,400.

Production costs of the Finishing Department in June in Sunland Company are materials $27,600, labor $67,850, and overhead $41,400. Equivalent units of production are materials 46,000 and conversion costs 43,700 . Production records indicate that 41,400 units were completed and transferred out, and 4,600 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, es. 2.25 and final answers to O decimal places, eg. 125)