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Data for Hollins company are given in *BE3-8.  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.

*BE3-8  Production costs chargeable to the Finishing Department in June in Hollins Company are materials $12,000, labor $29,500, and overhead $18,000.  Equivalent units of production are materials 20,000 and conversion costs 19,000.  Complete the unit costs for materials and conversion costs.

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