View Policies Current Attempt in Progress Production costs chargeable to the Finishing Department in June in Hollins Company are materials $18,779, labor $44,900, overhead $19,500. Equivalent units of production are materials 21,100 and conversion costs 20,000. Production records indicate that 18,900 units were transferred out, and 2,200 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, eg. 2.25 and final answers to O decimal places, eg. 125) Cost Reconciliation Cost accounted for Transferred out Work in process Materials Conversion costs Total cost accounted for