Brief Exercise 21-9 x Your answer is incorrect. Try again. Production costs chargeable to the Finishing Department in June in Hollins Company are materials $16,516, labor $21,591, overhead $19,700. Equivalent units of production are materials 20,390 and conversion costs 19,295. Production records indicate that 18,200 units were transferred out, and 2,190 units in ending work in process were 50% complete as to conversion cost and 100% complete as to materials. Prepare a cost reconciliation schedule. (Round unit costs to 2 decimal places, e.g. 2.25.) Cost Reconciliation Cost accounted for Work in process Materials 16516 Conversion costs 2.14 Total cost accounted for