The cost reconciliation report has two sections: "Costs to be accounted for" followed by "Costs accounted for". The "Costs accounted for" portion of the cost reconciliation report includes the cost of beginning work in process inventory and the cost of units transferred out.

The "Costs accounted for" portion of the cost reconciliation report typically includes the cost of units transferred out and the cost of ending work in process inventory, not the cost of beginning work in process inventory. The cost of beginning work in process inventory is included in the "Costs to be accounted for" section.