roduction costs chargeable to the Finishing Department in June in Hollins Company are materials $17,513, labor $29,821, overhead $18,700. Equivalent units of production are materials 21,100 and conversion costs 20,050. Production records indicate that 19,000 units were transferred out, and 2,100 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, eg. 125.) Cost Reconciliation Cost accounted for Transferred out Work in process Materials Conversion costs Total cost accounted for