Builder Products, Incorporated, uses the weighted$-$average method in its process costing system. It manufactures a caulking compound that goes through three processing stages prior to completion. Information on work in the first department, Cooking, is given below for May:

$\backslash$table$[[$Production data:,$],[$Pounds in process, May $1$; materials $100\%$ complete; conversion,$],[90\%$ complete,$71,000],[$Pounds started into production during May,$360,000],[$Pounds completed and transferred out,?$],[$Pounds in process, May $31$ ; materials $75\%$ complete; conversion,$],[25\%$ complete,$31,000],[$Cost data:,$],[$Work in process inventory, May $1$:$,$$$90,100$