Production costs chargeable to the Finishing Department in June in Waterway Company are materials $16,524, labor $21,602, overhead $19,700. Equivalent units of production are materials 20,400 and conversion costs 19,300. Production records indicate that 18,200 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, e.g. 2.25 and final answers to 0 decimal places, e.g. 125.)