Brief Exercise 3-9 Your answer is partially correct. Try again. Production costs chargeable to the Finishing Department in June in Hollins Company are materials $17,952, labor $48,751, overhead $18,200. Equivalent units of production are materials 20,400 and conversion costs 19,350. Production records indicate that 18,300 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, e.g. 125.) Cost Reconciliation Cost accounted for Transferred out 79422 Work in process Materials 3.46 Conversion costs 3633 84903 Tolal cust acounted for