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Data for Cascio Company are given in BE3-7. Production records indicate that 18,000 units were transferred out, and 2,000 units in ending work in process were 50% complete as to conversion costs and 100% complete as to materials. Prepare a cost reconciliation schedule.
FOR REFERENCE ONLY BE3-7: Production costs chargeable to the Finishing Department in June in Cascio Company are materials $16,000, labor $29,500, overhead $18,000. Equivalent units of production
are materials 20,000 and conversion costs 19,000. Compute the unit costs for materials
and conversion costs.

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