Production costs of the Finishing Department in June in Sunland Company are materials $14,400, labor $35,400, and overhead $21,600. Equivalent units of production are materials 24,000 and conversion costs 22,800 . Production records indicate that 21,600 units were completed and transferred out, and 2,400 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, e.g. 2.25 and final answers to 0 decimal places, e.g. 125.)