Question 8 Production costs chargeable to the Finishing Department in June at Yeun Company are materials $17,082, labour $38,910, and overhead $15,300. Equivalent units of production are 21,900 for materials and 20,850 for conversion costs. Production records indicate that 19,800 units were transferred out, and 2,100 units in ending work in process were 50% complete in terms of conversion costs and 100% complete in terms of materials. Prepare a cost reconciliation schedule. (Round per unit calculations to 2 decimal places, e.g. 1.25.) Cost Reconciliation Costs accounted for Transferred out Work in process, June 30 Materials Conversion costs Total costs